Public Notice No. 4543/2025 of the Office of the Commissioner of Central Tax, Delhi dated 16th October, 2025 on the occupation of Government accommodation [C1K-NAF]
As at 7 September 2026. In force. No commencement recorded.
Public Notice No. 4543/2025
GOVERNMENT OF INDIA
Office of the Commissioner of Central Tax, Delhi
Delhi, dated the 16th October, 2025
PUBLIC NOTICE
To
All Under Secretaries,
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 8 to the Census Commissioner 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 occupation of Government accommodation is undertaken, and the Census Commissioner 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, Delhi.
(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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