Public Notice No. 1302/2026 of the Office of the Commissioner of Central Tax, Delhi dated 20th May, 2026 on the use of a Government vehicle [C1Q-J9G]
As at 7 September 2026. In force. No commencement recorded.
Public Notice No. 1302/2026
GOVERNMENT OF INDIA
Office of the Commissioner of Central Tax, Delhi
Delhi, dated the 20th May, 2026
PUBLIC NOTICE
To
All Secretaries,
Subject: The use of a Government vehicle by users of a Government vehicle 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 use of a Government vehicle by users of a Government vehicle.
2. The matter has been examined. Every user of a Government vehicle carrying on the use of a Government vehicle shall make an application in Form 7 to the Census Commissioner within sixty days, accompanied by a fee of ten rupees.
3. It is, accordingly, clarified that a separate application shall be made in respect of each place at which the use of a Government vehicle is undertaken, and the Census Commissioner shall dispose of it within sixty 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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