Public Notice No. 3334/2026 of the Office of the Commissioner of Central Tax, Bengaluru dated 4th May, 2026 on the maintenance of a Government building [C1N-NBR]

Public Notice No. 3334/2026

GOVERNMENT OF INDIA

Office of the Commissioner of Central Tax, Bengaluru

Bengaluru, dated the 4th May, 2026

PUBLIC NOTICE

To

All Enumerators,

Subject: The maintenance of a Government building by custodians of a Government building 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 maintenance of a Government building by custodians of a Government building.

2. The matter has been examined. Every custodian of a Government building carrying on the maintenance of a Government building shall make an application in Form 6 to the Public Service Commission within twenty-one days, accompanied by a fee of one thousand rupees.

3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the maintenance of a Government building is undertaken, and the Public Service Commission 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, Bengaluru.

(Under Secretary to the Government of India)