Public Notice No. 2982/2021 of the Office of the Commissioner of Central Tax, Mumbai dated 21st December, 2021 on the running of a Government guest house [C1D-GVQ]

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

Dates: made 21 December 2021; 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. 2982/2021 of the Office of the Commissioner of Central Tax, Mumbai dated 21st December, 2021 on the running of a Government guest house, Public Notice No. 2982/2021, 21st December, 2021 [C1D-GVQ]. Machine: C1D-GVQ.

Public Notice No. 2982/2021

GOVERNMENT OF INDIA

Office of the Commissioner of Central Tax, Mumbai

Mumbai, dated the 21st December, 2021

PUBLIC NOTICE

All 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 5 to the Public Service Commission within seven 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 Public Service Commission shall dispose of it within seven 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, Mumbai.

(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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