(only for SGST law) What is the provision relating to pre-deposit before filing appeal to file appeal to First Appellate Authority under SGST?

10% of the amount in dispute has to paid before filing
appeal. This is common for both CGST and SGST. However,
for SGST, in addition to this 10%, the appellant has to also
pay “ in full, such part of the amount of tax, interest, fine,
fee and penalty arising from the impugned order, as is
admitted by him”
Further, if the Commissioner of SGST considers any case
to be a “serious case”, the departmental authority can
apply to the first Appellate Authority for ordering a higher
amount of pre-deposit not exceeding 50% of the amount
in dispute.