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Public Notice No. 2119/2019 of the Office of the Commissioner of Central Tax, Chennai dated 12th January, 2019 on the running of a Government guest house [C1B-BT3]

As at 7 September 2026. In force. No commencement recorded.

Dates: made 12 January 2019; in force not recorded; ceased none recorded. Gazette: none recorded. Band B.

Synthetic. This instrument, its title, its number and its words are generated by the register, beneath the Act its recital names.

Cite: Public Notice No. 2119/2019 of the Office of the Commissioner of Central Tax, Chennai dated 12th January, 2019 on the running of a Government guest house, Public Notice No. 2119/2019, 12th January, 2019 [C1B-BT3]. Machine: C1B-BT3.

Public Notice No. 2119/2019

GOVERNMENT OF INDIA

Office of the Commissioner of Central Tax, Chennai

Chennai, dated the 12th January, 2019

PUBLIC NOTICE

To

All Under Secretaries,

Subject: The running of a Government guest house by operators of a Government guest house under the Central Goods and Services Tax Act, 2017, regarding.

Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder.

1. References have been received seeking clarification on the manner in which section 168 applies to the running of a Government guest house by operators of a Government guest house.

2. The matter has been examined. Every operator of a Government guest house carrying on the running of a Government guest house shall make an application in Form 6 to the Administrative Tribunal within twenty-one days, accompanied by a fee of five hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the running of a Government guest house is undertaken, and the Administrative Tribunal shall dispose of it within twenty-one days of its receipt.

4. Difficulties, if any, in the implementation of this public notice may be brought to the notice of the Office of the Commissioner of Central Tax, Chennai.

(Under Secretary to the Government of India)

Made under

Recital: "Attention of the trade and all concerned is invited to section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and to the circulars issued thereunder.". Names section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) [S10-BP2]. Vires verified.

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Public Notice No. 2119/2019 of the Office of the Commissioner of Central Tax, Chennai dated 12th January, 2019 on the running of a Government guest house [C1B-BT3]