https://www.taxtmi.com/article/detailed?id=17377 Rule 110(5) of the CGST Rules, 2017 bases GSTAT appeal fees on tax or input tax credit involved, the difference in tax or input tax credit involved, or fine, fee or penalty determined in the appealed order, subject to prescribed limits. Its repeated use of "or" supports alternative, rather than automatically cumulative, computational bases. The applicable limb must follow the actual dispute, grounds and relief in appeal, not the appellant's preference. Interest, though mentioned in the no-demand proviso, is omitted from the main proportional formula. Amounts accepted and not challenged should be distinguished from amounts actually involved in appeal. en-us Thu, 10 Sep 2026 09:27:05 +0530 Thu, 10 Sep 2026 09:27:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17377 Rule 110(5) of the CGST Rules, 2017 bases GSTAT appeal fees on tax or input tax credit involved, the difference in tax or input tax credit involved, or fine, fee or penalty determined in the appealed order, subject to prescribed limits. Its repeated use of "or" supports alternative, rather than automatically cumulative, computational bases. The applicable limb must follow the actual dispute, grounds and relief in appeal, not the appellant's preference. Interest, though mentioned in the no-demand proviso, is omitted from the main proportional formula. Amounts accepted and not challenged should be distinguished from amounts actually involved in appeal. Articles Goods and Services Tax - GST Thu, 10 Sep 2026 09:27:05 +0530 https://www.taxtmi.com/article/detailed?id=17377