Section 163 allows fees for certified copies.
Key points
- Under section 163 of the CGST Act, 2017, where a copy of an order or document is provided on application, the prescribed fee is payable.
The provisions
163Levy of fee
Statutory text
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.
* Enforced w.e.f. 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Is there a fee for copies of GST orders?
- Yes, the prescribed fee under section 163 of the CGST Act for copies supplied on application.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
Copies of orders communicated to a person as part of proceedings are not subject to the fee.