Public Notice No. 2310/2018 of the Office of the Commissioner of Central Tax, Bengaluru dated 11th November, 2018 on the occupation of Government accommodation [C1H-2HT]

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

Dates: made 11 November 2018; 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. 2310/2018 of the Office of the Commissioner of Central Tax, Bengaluru dated 11th November, 2018 on the occupation of Government accommodation, Public Notice No. 2310/2018, 11th November, 2018 [C1H-2HT]. Machine: C1H-2HT.

Public Notice No. 2310/2018

GOVERNMENT OF INDIA

Office of the Commissioner of Central Tax, Bengaluru

Bengaluru, dated the 11th November, 2018

PUBLIC NOTICE

All Census Officers,

Subject: The occupation of Government accommodation by occupants of Government accommodation 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 occupation of Government accommodation by occupants of Government accommodation.

2. The matter has been examined. Every occupant of Government accommodation carrying on the occupation of Government accommodation shall make an application in Form 7 to the Census Commissioner within one hundred and twenty days, accompanied by a fee of one hundred rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the occupation of Government accommodation is undertaken, and the Census Commissioner shall dispose of it within one hundred and twenty 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, Bengaluru.

(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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