Levy of Fee u/s 163

[KALLESHAMURTHY MURTHY K.N.]

What is the fee prescribed for the grant of certified copies u/s 163 of the CGST Act-2017

[KASTURI SETHI]

Dear Querist,

I have made all-out efforts to trace out authority for information sought by you.

(i) Earlier, as per Rule 224 B of erstwhile Central Excise Rules, 1944 fee of Rs.30/- was prescribed for certified copy of any document.

(ii) CESTAT vide Order No. 6 of 2009 dated 24.07.2009 prescribed Rs. three for every page for the appellant and Rs. five per page for other person (who are not appellant.) for obtaining CESTAT's docs.

(iii) Belgaum Collectorate Trade Notice No. 21/90, dated 2-2-1990 was issued for charging Rs.30/- per document in pursuance of Rule 224 B of erstwhile Central Excise Rules, 1944.

(iv) Since Central Excise Act and Rules stand repealed w.e.f. 1.7.17, so in GST regime, some authority either in the form of Rule or circular or trade notice is required for prescribing fee for certified document.

Expecting information from other experts on the issue, if any expert has.

[Padmanathan KV]

Nothing has been prescribed so far, to the best of my knowledge.

AI Summary

Fee for certified copies under GST requires a statutory rule or circular for prescription, none currently prescribed. No fee for certified copies has been prescribed under the GST framework; prior flat and per page charges arose from now repealed Central Excise rules, tribunal practice, and trade notices, and a new rule, circular, or notice under GST is required to prescribe such fees.