Chapter XXI - Miscellaneous

Section 163 of CGST Act - Levy of Fee

Section 163 of the Central Goods and Services Tax Act, 2017 is a short enabling provision dealing with the fee payable when a person applies for a copy of an order or document under the GST law.

Statutory Text of Section 163

Section 163 - Levy of fee

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.

Meaning and Scope of Section 163

The provision applies when a person makes an application asking the GST authority to provide a copy of an order or document. In that situation, the applicant is required to pay the fee prescribed under the applicable GST framework.

The words "such fee as may be prescribed" are important. Section 163 itself does not state a fixed rupee amount. It authorises collection of a fee only in the manner and at the rate validly prescribed under the law. The rule-making power of the Central Government is contained in Section 164 of the CGST Act.

When Can Section 163 Apply?

A person makes an application for a copy of an order or another document.
The requested copy is to be supplied under the GST law or by the GST authority concerned.
A fee has been prescribed for supplying the requested copy.
The amount payable must be the prescribed fee; Section 163 does not itself create an unlimited power to charge an arbitrary amount.

Section 163 Does Not Itself Fix the Fee

Section 163 creates the statutory authority for levy of a prescribed copying fee, but the section does not specify the amount. Therefore, while dealing with an actual request for a copy, the applicable rules, notifications, portal procedure and instructions in force on the relevant date should also be checked.

Practical point: GST administration is substantially electronic. Before applying separately for a copy, check whether the relevant order, notice or document is already available for viewing or download on the GST common portal. A separate request under Section 163 is most relevant where a copy is required from the authority and the applicable procedure requires an application and prescribed fee.

Relationship with Nearby Provisions

Section 163 forms part of Chapter XXI of the CGST Act. It follows Section 162, which deals with the bar on jurisdiction of civil courts, and is followed by Section 164, which empowers the Government to make rules. Reading Section 163 with the applicable rules is therefore necessary whenever the prescribed fee or procedure is in issue.

Key Takeaway

Section 163 authorises a prescribed fee when a person applies for a copy of an order or document. The provision should not be read as fixing a particular fee by itself; the applicable prescribed rule or procedure must be identified for the relevant request.

Updated: 15 September 2026. The statutory wording was checked against official CBIC GST material. For a live matter, verify the latest Act, rules, notifications and portal procedure applicable on the relevant date.