Section 163 of GST Act : Levy of fee

Amended and updated notes on section 163 of CGST Act, 2017. Detail discussion on provisions and rules related to levy of fee.

Amended and updated notes on section 163 of CGST Act, 2017. Detail discussion on provisions and rules related to levy of fee.

Chapter XXI (Sections 143174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 163 of CGST 2017 provides for levy of fee.

Recently, we have discussed in detail section 162 (Bar on jurisdiction of civil courts) of CGST Act 2017. Today, we learn the provisions of section 163 of Central GST Act 2017.

Section 163 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 163 is 22-6-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XXI
Chapter NameMiscellaneous
Section No.163
Section NameLevy of fee
Updated 2024 EditionGST Law Book PDF

Section 163 of Central GST – Levy of fee1

Section 163 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.

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.

  1. Section 163 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎


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