Provisions under Section 163 of the CGST Act 2017 relating to “Levy of Fee (Copy of Order/ Document)”:
Section 163: Levy of Fee (CHAPTER XXI: MISCELLANEOUS) [*1]
Wherever a copy of any order or document is to be provided to any person on an application made by him for that purpose, there shall be paid such fee as may be prescribed.
Notes (History of Amendments in Bare Text):
1. CGST Section 163 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
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