Public Notice No. 3176/2024 of the Office of the Commissioner of Central Tax, Mumbai dated 2nd June, 2024 on the keeping of a departmental library [C1H-HW6]

Public Notice No. 3176/2024

GOVERNMENT OF INDIA

Office of the Commissioner of Central Tax, Mumbai

Mumbai, dated the 2nd June, 2024

PUBLIC NOTICE

To

All Deputy Secretaries,

Subject: The keeping of a departmental library by keepers of a departmental library 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 keeping of a departmental library by keepers of a departmental library.

2. The matter has been examined. Every keeper of a departmental library carrying on the keeping of a departmental library shall make an application in Form 6 to the Census Commissioner within twenty-one 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 keeping of a departmental library is undertaken, and the Census Commissioner 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, Mumbai.

(Under Secretary to the Government of India)