Chapter XXI - Miscellaneous
Section 163
Section 163: Levy of fee for copy of order or document
A person applying for a copy of an order or document under the Act pays the prescribed fee.
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Need advice on Section 163?
This article is for general information. Refer to the Central Goods and Services Tax Act, 2017 official text for the official provisions. If you need professional advice for your situation, contact Bizeneed.
Statutory text
Bare law
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.
Key takeaways
Application
The fee arises when a copy is provided on a person’s application.
Prescribed amount
Section 163 does not itself set a rupee amount; the Rules determine it.
Application
The fee arises when a copy is provided on a person’s application.
Prescribed amount
Section 163 does not itself set a rupee amount; the Rules determine it.
Practical checklist
Do
- Identify the order or document requested.
- Check the current prescribed copying fee and procedure.
Frequently asked questions
Does section 163 state a universal fixed rupee fee?
No. It points to a fee prescribed by Rules.
Need help applying this provision to your situation?
Contact BizeneedLast updated 10 October 2026