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FILING FEES FOR ADVANCE RULING, Goods and Services Tax - GST

Issue Id: - 116310
Dated: 21-5-2020
By:- DR.MARIAPPAN GOVINDARAJAN
FILING FEES FOR ADVANCE RULING

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Whether the filing fees to get an advance ruling before the Authority for Advance Ruling or Appellate Authority for Advance Ruling is subject to GST or exempted? if exempted under which provision?

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Showing Replies 1 to 2 of 2 Records

1 Dated: 22-5-2020
By:- KASTURI SETHI

It is a statutory fee and hence not taxable. Covered under Section 7 (2) (b) of CGST Act. AAR Maharashtra while deciding the application of KREATIONS BUILDERS & DEVELOPERS = 2019 (3) TMI 148 - AUTHORITY FOR ADVANCE RULING, MAHARASHTRA has held this fee as a statutory fee.


2 Dated: 22-5-2020
By:- KASTURI SETHI

This statutory fee is for a sovereign function. Hence no RCM applicable.


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