Jurisdiction of Central Tax Officers – CGST officers
02/2017 Dated:- 19-6-2017 Central GST (CGST)
GST
CGST
CGST
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
CENTRAL BOARD OF EXCISE AND CUSTOMS
Notification No.2/2017-Central Tax
New Delhi, the 19th June, 2017
29 Jyaistha, 1939 Saka
G.S.R 609 (E).- In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), 6[the Government] hereby appoints-
(a) Principal Chief Commissioners of Central Tax and Principal Directors General of Central Tax,
(b) Chief Commissioners of Central Tax and Directors General of Central Tax,
(c) Principal Commissioners of Central Tax and Principal Additional Directors General of Central Tax,
(d) Commissioners of Central Tax and Additional Directors General of Central Tax,
(e) Additional Commissioners of Central Tax and Additional
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ay be, specified in the corresponding entry in column (3) of the said Table;
(b) Commissioners of Central Tax (Appeals) specified in the corresponding entry in column (4) of the said Table;
(c) Additional Commissioners 3[or Joint Commissioners] of Central Tax (Appeals) specified in the corresponding entry in column (4) of the said Table; and
(d) Commissioners of Central Tax (Audit) specified in the corresponding entry in column (5) of the said Table.
3. The Principal Commissioners of Central Tax or the Commissioners of Central Tax, as the case may be, specified in column (2) of Table II and the central tax officers sub-ordinate to them, are hereby vested with the territorial jurisdiction specified in the corresponding entry in column (3) of the said Table.
1[Notwithstanding anything contained in this notification, the central tax officer specified in column (3) of Table I and the officers subordinate to him shall exercise powers under sections 73, 74, 75 and 76 of Chapter XV of th
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he said Table.
5. The Commissioners of Central Tax (Audit) specified in column (2) of Table IV and the central tax officers subordinate to them are hereby vested with the territorial jurisdiction of the Principal Commissioners of Central Tax or the Commissioners of Central Tax, as the case may be, specified in the corresponding entry in column (3) of the said Table.
Table I
Jurisdiction of Principal Chief Commissioner/Chief Commissioner of Central Tax in terms of Principal Commissioners/Commissioners of Central Tax, Commissioners of Central Tax (Appeals), Additional Commissioner 5[or Joint Commissioner] of Central Tax (Appeals) and Commissioners of Central Tax (Audit)
Sl. No.
Principal Chief Commissioner / Chief Commissioner of Central Tax
Jurisdiction of Principal Chief Commissioner / Chief Commissioner of Central Tax in terms of Principal Commissioner/ Commissioner of Central Tax
Jurisdiction of Principal Chief Commissioner/ Chief Commissioner of Central Ta
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Joint Commissioner] (Appeals I) Bengaluru
2.5.1
Commissioner (Audit I) Bengaluru
2.3.2
Commissioner Bengaluru South
2.3.3
Commissioner Bengaluru North
2.4.2
Commissioner (Appeals II) Bengaluru and Additional Commissioner 5[or Joint Commissioner] (Appeals II) Bengaluru
2.5.2
Commissioner (Audit II) Bengaluru
2.3.4
Commissioner Bengaluru North West
2.3.5
Principal Commissioner Bengaluru West
2.4.3
Commissioner (Appeals ) Mysuru and Additional Commissioner 5[or Joint Commissioner] (Appeals) Mysuru
2.5.3
Commissioner (Audit) Mysuru
2.3.6
Principal Commissioner Mysuru
2.3.7
Commissioner Belgavi
2.4.4
Commissioner (Appeals) Belgavi and Additional Commissioner 5[or Joint Commissioner] (Appeals) Belgavi
2.5.4
Commissioner (Audit) Belgavi
2.3.8
Commissioner Mangalore
3
Chief Commissioner Bhopal
3.3.1
Principal Commissioner Bhopal
3.4.1
Commissioner (Appeals) Bhopal and Additional Commissioner 5[or Joint Commissioner] (Ap
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dit) Chandigarh
5.3.2
Commissioner Shimla
5.3.3
Commissioner Jammu
5.4.2
Commissioner (Appeals) Jammu and Additional Commissioner 5[or Joint Commissioner] (Appeals) Jammu
5.5.2
Commissioner (Audit) Jammu
5.3.4
Principal Commissioner Ludhiana
5.4.3
Commissioner (Appeals) Ludhiana and Additional Commissioner 5[or Joint Commissioner] (Appeals) Ludhiana
5.5.3
Commissioner (Audit) Ludhiana
5.3.5
Commissioner Jalandhar
6
Principal Chief Commissioner Chennai
6.3.1
Principal Commissioner Chennai North
6.4.1
Commissioner (Appeals I) Chennai and Additional Commissioner 5[or Joint Commissioner] (Appeals I) Chennai
6.5.1
Commissioner (Audit I) Chennai
6.3.2
Commissioner Puducherry
6.3.3
Commissioner Chennai South
6.4.2
Commissioner (Appeals II) Chennai and Additional Commissioner 5[or Joint Commissioner] (Appeals II) Chennai
6.5.2
Commissioner (Audit II) Chennai
6.3.4
Commissioner Chennai Outer
6.3.5
Principal Commissio
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Joint Commissioner] (Appeals) Guwahati and Additional Commissioner 5[or Joint Commissioner] (Appeals) Shillong
8.5.1
Commissioner (Audit) Shillong
8.3.2
Commissioner Dibrugarh
8.3.3
Commissioner Shillong
8.3.4
Commissioner Itanagar
8.3.5
Commissioner Dimapur
8.3.6
Commissioner Imphal
8.3.7
Commissioner Aizawl
8.3.8
Commissioner Agartala
9
Chief Commissioner Hyderabad
9.3.1
Principal Commissioner Hyderabad
9.4.1
Commissioner (Appeals I) Hyderabad and Additional Commissioner 5[or Joint Commissioner] (Appeals I) Hyderabad
9.5.1
Commissioner (Audit I) Hyderabad
9.3.2
Commissioner Rangareddy
9.3.3
Commissioner Medchal
9.4.2
Commissioner (Appeals II ) Hyderabad and Additional Commissioner 5[or Joint Commissioner] (Appeals II) Hyderabad
9.5.2
Commissioner (Audit II) Hyderabad
9.3.4
Commissioner Secunderabad
10
Chief Commissioner Jaipur
10.3.1
Principal Commissioner
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iliguri and Additional Commissioner 5[or Joint Commissioner] (Appeals) Siliguri
11.5.3
Commissioner (Audit) Durgapur
11.3.6
Commissioner Bolpur
12
Principal Chief Commissioner Lucknow
12.3.1
Principal Commissioner Lucknow
12.4.1
Commissioner (Appeals) Lucknow and Additional Commissioner 5[or Joint Commissioner] (Appeals) Lucknow
12.5.1
Commissioner (Audit) Lucknow
12.3.2
Commissioner Agra
12.3.3
Commissioner Kanpur
12.4.2
Commissioner (Appeals) Allahabad and Additional Commissioner 5[or Joint Commissioner] (Appeals) Allahabad
12.5.2
Commissioner (Audit) Kanpur
12.3.4
Commissioner Allahabad
12.3.5
Commissioner Varanasi
13
Chief Commissioner Meerut
13.3.1
Principal Commissioner Meerut
13.4.1
Commissioner (Appeals) Meerut and Additional Commissioner 5[or Joint Commissioner] (Appeals) Meerut
13.5.1
Commissioner (Audit) Meerut
13.3.2
Commissioner Ghaziabad
13.3.3
Principal Commissioner Noida
13.4.2
Comm
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ioner] (Appeals III) Mumbai
14.5.3
Commissioner (Audit III) Mumbai
14.3.5
Commissioner Palghar
14.3.6
Commissioner Raigarh
14.4.4
Commissioner (Appeals) Raigarh and Additional Commissioner
14.5.4
Commissioner (Audit) Raigarh
14.3.7
Commissioner Navi Mumbai
(Appeals) Raigarh
14.3.8
Commissioner Belapur
14.3.9
Commissioner Thane
14.4.5
Commissioner (Appeals) Thane and Additional Commissioner 5[or Joint Commissioner] (Appeals) Thane
14.5.5
Commissioner (Audit) Thane
14.3.10
Commissioner Thane Rural
14.3.11
Commissioner Bhiwandi
15
Chief Commissioner Nagpur
15.3.1
Principal Commissioner Nagpur-I
15.4.1
Commissioner (Appeals) Nagpur and Additional Commissioner 5[or Joint Commissioner] (Appeals) Nagpur
15.5.1
Commissioner (Audit) Nagpur
15.3.2
Commissioner Nagpur-II
15.3.3
Commissioner Nashik
15.4.2
Commissioner (Appeals) Nashik and Additional Commission
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er] (Appeals) Pune-II
17.5.2
Commissioner (Audit II) Pune
17.3.4
Commissioner Goa
17.4.3
Commissioner (Appeals) Goa and Additional Commissioner 5[or Joint Commissioner] (Appeals) Goa
18
Chief Commissioner Ranchi
18.3.1
Principal Commissioner Patna-I
18.4.1
Commissioner (Appeals) Patna and Additional Commissioner 5[or Joint Commissioner] (Appeals) Patna
18.5.1
Commissioner (Audit) Patna
18.3.2
Commissioner Patna-II
18.3.3
Principal Commissioner Ranchi
18.4.2
Commissioner (Appeals) Ranchi and Additional Commissioner 5[or Joint Commissioner] (Appeals) Ranchi
18.5.2
Commissioner (Audit) Ranchi
18.3.4
Commissioner Jamshedpur
19
Chief Commissioner Thiruvananthapur am
19.3.1
Commissioner Thiruvananthapuram
19.4.1
Commissioner (Appeals) Kochi and Additional Commissioner 5[or Joint Commissioner] (Appeals) Kochi
19.5.1
Commissioner (Audit) Kochi
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l. No.
Principal Commissioner/ Commissioner of Central Tax
Territorial Jurisdiction
(1)
(2)
(3)
1
Agartala
State of Tripura.
2
Agra
Districts of Agra, Firozabad, Mahamaya Nagar, Mathura, Aligarh, Auraiya, Etawah, Kasi Ram Nagar and Etahin the State of Uttar Pradesh.
3
Ahmedabad North
Entire area on the eastern side of Sabarmati river starting from Nehru Bridge towards northern side of Relief road extending up to Kalupur, on southern side to the east of railway tracks from Kalupur bridge to Sarangpur Bridge. From Sarangpur Bridge to the northern side of the road from Sarangpur Bridge to the corner of Patel Mills on Rakhial Road via Hathikhai. From Patel Mills, there is an imaginary boundary lying on the outer boundary of P
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Sabarmati river from Nehru bridge upto Ahmedabad City Taluka limit towards South) and all villages of Daskroi Taluka, on the western side of Sabarmati River. The jurisdiction also includes Sanand, Dholka, Dholera, Bavla, Mandal, Dhanduka, Viramgam and DetrojRampura Taluka of Ahmedabad District in the State of Gujarat.
4
Ahmedabad South
Area covering the City Taluka and the Daskroi Taluka in the District of Ahmedabad excluding (1) The area to the North of the Road starting from Riverfront near Times of India Office till S.G. highway via Swastik Char Rasta, Vijay Char Rasta, Memnagar Cross Road and Drive-in Road.
(2) Area to the west of S.G. highway starting from Thaltej Cross Roads towards Sanand Crossroads till the limits of city taluka. (3) The portions and villages of both the talukas included in the jurisdiction of Ahmedabad North Commissionerate in the State of Gujarat.
5
Aizawl
State of Mizoram
6
Allahabad
Districts of Allahabad, SantRavidas Nagar, Jaunpu
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18, 581103, 581105, 581107,
581113, 581117, 581195, 581196, 581201, 581204, 581206, 581207, 581209,
582101, 582102, 582103, 582111, 582112, 582113, 582114, 582115, 582116,
582117, 582118, 582119, 582120, 582201, 582202, 582203, 582204, 582205,
582206, 582207, 582208, 582209, 582210, 582211, 583101, 583102, 583103,
583104, 583111, 583112, 583113, 583114, 583115, 583116, 583117, 583118,
583119, 583120, 583121, 583122, 583123, 583124, 583126, 583128, 583129,
583130, 583132, 583134, 583135, 583136, 583152, 583201, 583203, 583211,
583212, 583214, 583215, 583216, 583217, 583218, 583219, 583220, 583221,
583222, 583223, 583224, 583225, 583226, 583227, 583228, 583229, 583230,
583231, 583232, 583233, 583234, 583235, 583236, 583237, 583238, 583239,
583268, 583275, 583276, 583277, 583278, 583279, 583280, 583281, 583282, 583283, 584101, 584102, 584103, 584111, 584113, 584115, 584116, 584118, 584120, 584122, 584123, 584124, 584125, 584126, 584127, 584128, 584129,
584132, 5841
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, 586203, 586204,
586205, 586206, 586207, 586208, 586209, 586210, 586211, 586212, 586213,
586214, 586215, 586216, 586217, 587101, 587102, 587103, 587111, 587112,
587113, 587114, 587115, 587116, 587117, 587118, 587119, 587120, 587121,
587122, 587124, 587125, 587154, 587155, 587201, 587202, 587203, 587204,
587205, 587206, 587207, 587301, 587311, 587312, 587313, 587314, 587315,
587316, 587330, 590001, 590003, 590005, 590006, 590008, 590009, 590010,
590011, 590014, 590015, 590016, 590018, 590019, 591101, 591102, 591103,
591104, 591106, 591107, 591108, 591109, 591110, 591111, 591112, 591113,
591114, 591115, 591116, 591117, 591118, 591119, 591120, 591121, 591122,
591123, 591124, 591125, 591126, 591127, 591128, 591129, 591130, 591131,
591136, 591143, 591147, 591153, 591156, 591173, 591201, 591211, 591212,
591213, 591214, 591215, 591216, 591217, 591218, 591219, 591220, 591221,
591222, 591223, 591224, 591225, 591226, 591227, 591228, 591229, 591230,
591231, 591232, 59
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bsp;
Any other pin codes falling within Kolar District which are not mentioned specifically in the jurisdiction of any of the Commissionerates.
12
Bengaluru North
The areas falling under the following postal pin codes in the jurisdiction of part of Bengaluru Urban District, part of Bengaluru Rural District, Chikkaballapura District in the State of Karnataka:
560001, 560003, 560006, 560009, 560012, 560014, 560020, 560021, 560024,
560032, 560045, 560046, 560051, 560052, 560054, 560055, 560063, 560064,
560065, 560077, 560080, 560092,
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572114, 572115, 572116, 572117, 572118, 572119, 572120, 572121, 572122,
572123, 572124, 572125, 572126, 572127, 572128, 572129, 572130, 572132,
572133, 572134, 572135, 572136, 572137, 572138, 572139, 572140, 572141,
572142, 572143, 572144, 572145, 572168, 572175, 572201,572202, 572211,
572212, 572213, 572214, 572215, 572216, 572217, 572218, 572219, 572220,
572221, 572222, 572223, 572224, 572225, 572226, 572227, 572228, 573114, 577001, 577002, 577003, 577004, 577005, 577006, 577213, 577215, 577217,
577218, 577219, 577221, 577223, 577224, 577230, 577231, 577501, 577502,
577511, 577512, 577513, 577514, 577515, 577516, 577517, 577518, 577519,
577520, 577521, 577522, 577523, 577524, 577525, 577526, 577527, 577528,
577529, 577530, 577531, 577532, 577533, 577534, 577535, 577536, 577537,
577538, 577539, 577540, 577541, 577542, 577543, 577544, 577545, 577546,
577551, 577552, 577553, 577554, 577555, 577556, 577557, 577558, 577566, 577589, 577596, 577597, 577598, 57759
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ts which are not mentioned specifically in the jurisdiction of any of the Commissionerates.
15
Bengaluru West
Areas falling under the following postal pin codes in the jurisdiction of part of Bengaluru Urban District and Ramnagaram District, in the State of Karnataka:
560010, 560018, 560019,560023, 560026, 560028, 560039, 560040, 560044,
560050, 560053, 560056, 560059, 560060, 560061, 560062,560070, 560072,
560074, 560079, 560082, 560085, 560086, 560096, 560098, 560104, 560109,
560110,561101,561201, 562108, 562109, 562112, 562117, 562119, 562120, 562121, 562126, 562127, 562128, 562130,562131, 562138, 562145, 562159, 562160, 562161 571501 and 571511.
Any other pin codes falling within the jurisdiction of Ramnagaram District which are not mentioned specifically in the jurisdiction of any of the Commissionerates.
16
Bhavnagar
Districts of Bhavnagar, Surendranagar, Amreli, Junagadh, Porbandar, Gir- Somnath and Botad in the State of Gujarat.
17
Bhiwandi
The areas
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to IX.(From Ward no. 1 to 126 in existence as on 01-04-2017) in the State of Tamil Nadu.
The continental shelf and exclusive economic zone contiguous to the eastern coast of India.
Explanation: The eastern coast of India refers to the coast adjacent to the states or Union Territories, as the case may be, of West Bengal, Odisha, Andhra Pradesh, Puducherry, Tamil Nadu and Andaman and Nicobar Islands.
25[23.
Chennai Outer
Districts of Viluppuram, Kallakurichi, Thiruvannamalai, Vellore, Tirupathur, Ranipet, Tiruvallur, Kanchipuram, Chengalpattu and areas covered under Pallavaram Cantonment Board excluding Chennai Corporation Zone Nos. I to XV (from Ward No. 1 to 200 in existence as on 01.04.2017) and St. Thomas Mount Cantonment Board in the State of Tamil Nadu]
24
Chennai South
Areas comprising of Chennai Corporation Zones Nos. X to XV (From Ward No. 127 to 200 in existence as on 01-04-2017) and St. Thomas Mount Cantonment Board in the State of Tamil Nadu.
25
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42, 110054, 110055, 110060, 110082, 110084, 110088.
30
Delhi South
Areas falling under the following postal pin codes in the jurisdiction of part of Revenue Districts namely, New Delhi, South Delhi, South East Delhi and South West Delhi in the Union Territory of Delhi.
110001, 110004, 110010, 110011, 110012, 110016, 110017, 110020, 110021,
110022, 110023, 110028, 110029, 110030, 110037, 110038, 110043, 110045,
110046, 110047, 110048, 110050, 110057, 110061, 110062, 110066, 110067, 110068, 110069, 110070, 110071, 110072, 110073, 110074, 110075, 110076, 110077, 110078, 110079, 110080, 110097.
31
Delhi West
Areas falling under the following postal pin codes in the jurisdiction of part of Revenue Districts namely, North Delhi, West Delhi, Central Delhi and North West Delhi in the Union Territory of Delhi.
110008, 110015, 110018, 110026, 110027, 110034, 110041, 110052, 110056, 110058, 110059, 110063, 110064, 110081, 110083, 110085, 110086, 110087, 110089.
32
Dibrugar
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where the nearest point of the appropriate baseline is located in the state of Goa.
13[39
Guntur
Districts of West Godavari, Krishna, NTR, Eluru, Guntur, Bapatla, Palnadu, Prakasam, SPS Nellore, mandals of Kovvur, Chagullu, Tallapudi, Nidadavole, Undrajavaram, Peravali, Devarapalle, Gopalapuram and Nallajerla of East Godavari District and mandals of Gudur, Chillakaur, Kota, Vakadu, Chittamur, Balayapalli, Venkatagiri, Dakkili, Ozili, Naidupet, Pellakur, Doravarisatram, Sullurpeta and Tada of Tirupati District in the state of Andhra Pradesh.
The territorial waters and the seabed and sub soil underlying such waters from where the nearest point of the appropriate baseline is located in the state of Andhra Pradesh.]
40
Gurugram
Revenue District of Gurugram in the State of Haryana.
41
Guwahati
Districts of Kamrup (Metro), Kamrup (Rural), Baksa, Kokrajhar, Bongaigon, Chirang, Barapeta, Dhubri, South Salmara-Mankachar, Nalbari, Goalpara, Morigaon, Nagoan, Hojai, East KarbiAn
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ana.
45
Imphal
State of Manipur.
46
Indore
Districts of Indore and Dewas in the State of Madhya Pradesh.
47
Itanagar
State of Arunachal Pradesh.
48
Jabalpur
Districts of Jabalpur, Narsinghpur, Mandla, Dindori, Katni, Umaria, Shahdol, Anuppur, Chhindwara, Seoni, Balaghat, Satna, Panna, Rewa, Sidhi, Singroli, Damoh, Chhatarpur and Tikamgarh in the State of Madhya Pradesh.
26[49
Jaipur
Districts of Jaipur, Ajmer, Beawer and Tonk in the state of Rajasthan.]
50
Jalandhar
Districts of Amritsar, Tarn Taran, Gurdaspur, Jalandhar, Kapurthala, Pathankot, Shaheed Bhagat Singh Nagar and Hoshiarpur in the State of Punjab.
51
Jammu
7[Union territory of Jammu and Kashmir and Union territory of Ladakh].
52
Jamshedpur
Districts of East Singbhum , West Singbhum and Saraikela – Kharsawan in the State of Jharkhand .
27[53
Jodhpur
Districts of Jodhpur, Phalodi, Nagaur, Didwana-Kuchaman, Pali, Sirohi, Jalore, Barmer, Balotra, Jaisalmer, Bikaner, Ch
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Malappuram, Kozhikode, Wayanad, Kannur and Kasaragod in the State of Kerala.
60
Kutch(Gandhidham)
District of Kutch in the State of Gujarat.
61
Lucknow
Districts of Lucknow, Barabanki, Balrampur, Shravasti, Behraich, Gonda, Unnao, Sitapur, Lakhimpur, Shahjahanpur and Hardoi in the State of Uttar Pradesh.
62
Ludhiana
Districts of Ludhiana, Moga, Firozpur, Faridkot, Muktsar, Fazilka, Barnala, Sangrur, Mansa, Bhatinda, Patiala, Rupnagar, Ajitgarh and Fatehgarh Sahib in the State of Punjab.
28[63
Madurai
Districts of Madurai, Ramanathapuram, Sivagangai, Virudhunagar, Tuticorin, Tirunelveli, Tenkasi, Kanyakumari, Theni, Dindigul (except D. Gudalur Village of Palayam Firka of Vedasandur Taluk) in the State of Tamil Nadu.
The territorial waters and the seabed and sub soil underlying such waters from where the nearest point of the appropriate baseline is located in the state of Tamil Nadu and the Union territory of Puducherry.]
64
Mangalore
Areas in the Revenue Dis
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75030,
576101, 576102, 576103, 576104, 576105, 576106, 576107, 576108, 576111, 576112, 576113, 576114, 576115, 576117, 576120, 576121, 576122, 576124, 576201, 576210, 576211, 576212, 576213, 576214, 576215, 576216, 576217,
576218, 576219, 576220, 576221, 576222, 576223, 576224, 576225, 576226,
576227, 576228, 576229, 576230, 576231, 576232, 576233, 576234, 576235,
576247, 576257, 576282, 581121, 581129, 581186, 581187, 581301, 581302,
581303, 581304, 581305, 581306, 581307, 581308, 581314, 581315, 581316,
581317, 581318, 581319, 581320, 581321, 581322, 581323, 581324, 581325, 581326, 581327, 581328, 581329, 581330, 581331, 581332, 581333, 581334,
581335, 581336, 581337, 581338, 581339, 581340, 581341, 581342, 581343,
581344, 581345, 581346, 581347, 581348, 581349, 581350, 581351, 581352,
581353, 581354, 581355, 581356, 581357, 581358, 581359, 581360, 581361, 581362, 581363, 581365, 581384, 581396, 581400, 581401, 581402, 581403, 581411, 581412, 581421, 581423, 581440,
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s: 400019, 400022, 400024, 400029, 400031, 400037, 400041, 400051, 400059, 400060, 400063, 400065, 400069, 400070, 400072, 400077, 400084, 400086, 400089, 400093, 400096, 400097, 400098 and 400099 in the State of Maharashtra.
69
Mumbai South
The areas falling under following pin codes: 400001, 400002, 400004 to 400007, 400020, 400021, 400023, 400032, 400035, 400036, 400038 and 400039 in the State of Maharashtra.
The continental shelf and exclusive economic zone contiguous to the western coast of India.
Explanation: The western coast of India refers to the coast adjacent to the states or
Union Territories, as the case may be, of Gujarat, Maharashtra, Goa, Daman and Diu, Karnataka, Kerala and Lakshwadeep
70
Mumbai West
The areas falling under following pin codes:400040, 400047 to 400050, 400052 to 400058, 400061, 400062, 400064, 400090, 400095, 400102, 400104, 400105 in the State of Maharashtra.
The territorial waters and the seabed and sub soil underlying such
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571314, 571315, 571316, 571320, 571401,
571403, 571404, 571405, 571415, 571416, 571417, 571418, 571419, 571421,
571422, 571423, 571424, 571425, 571426, 571427, 571429, 571430, 571431, 571432, 571433, 571434, 571435, 571436, 571438, 571439, 571440 571441, 571442, 571443, 571444, 571445, 571446, 571448, 571450, 571455, 571457,
571463, 571475, 571476, 571477, 571478, 571490, 571601, 571602, 571603,
571604, 571605, 571606, 571607, 571610, 571617, 571802, 571807, 571811,
571812, 573101, 573102, 573103, 573111, 573112, 573113, 573115, 573116,
573117, 573118, 573119, 573120, 576121, 573122, 573123, 573124, 573125,
573126, 573127, 573128, 573129, 573130, 573131, 573133, 573134, 573135,
573136, 573137, 573141, 573142, 573144, 573150, 573162, 573164, 573165, 573201, 573202, 573211, 573212, 573214, 573215, 573216, 573217, 573218,
573219, 573220, 573225, 573226, 577101, 577102, 577111, 577112, 577113.
577114, 577115, 577116, 577117, 577120, 557121, 577122, 577123, 577124,
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bsp; (i). Section of National Highway 6 from Wadi end till Variety Square,
(ii). Section of National Highway 7 connecting Variety Square and Panchsheel Square,
(iii). Sections of Internal Roads connecting Panchsheel Square and Ashok Square via Dhantoli Police station and Baidyanath Square,
(iv). Section of State Highway 9 from Ashok Square towards Umrer.
(b). Parts of Nagpur (Rural) Tehsil adjoining Tehsils of Hingna, Nagpur (Urban), Kamptee, Umrer and Kuhi of Nagpur District,
(c). Tehsils of Hingna, Umrer, Bhiwapur and Kuhi of Nagpur District.
2. District of Wardha (Excluding Tehsils of Ashti, Arvi and Karanja), and
3. Districts of Bhandara, Gondia, Chandrapur and Gadchiroliin the State of Maharashtra.
73
Nagpur II
1. Following Areas of Nagpur District:
(a). Municipal limits of Nagpur city excluding the areas cover
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sh.
77
Palghar
The areas falling under following pin codes : 401102, 401103, 401201 to 401203, 401205 to 401210, 401301 to 401306, 401401 to 401407, 401501 to 401506, 401601 to 401610, 401701 to 401703 in the State of Maharashtra.
78
Panchkula
Revenue Districts namely Panchkula, Panipat, Yamuna Nagar, Ambala, Karnal, Kaithal and Kurukshetra in the State of Haryana.
79
Patna I
Districts of Patna, Buxar, Kaimur (Bhabhua), Bhojpur, Rohtas, Arwal, Jehanabad, Aurangabad, Gaya, Nawada, Nalanda, Sheikhpura, Lakhisarai, Jamui, Munger, Banka and Bhagalpur in the State of Bihar.
80
Patna II
Districts of Vaishali, Saran, Gopalganj, Muzaffarpur, West Champaran, East Champaran, Sitamarhi, Sheohar, Madhubani, Darbhanga, Supaul, Begusarai, Saharsa, Madhepura, Khagaria, Purnia, Araria, Katihar, Kishanganj, Samastipur and Siwan in the State of Bihar.
81
Puducherry
Union Territory of Puducherry including Karaikal, Mahe and Yanam.
82
Pune -I
(i) Area o
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the area falling in PIN Code number 412202; and
(iv) District of Solapurin the State of Maharashtra
84
Raigarh
The areas falling under following pin codes: 402101 to 402118, 402120, 402122, 402125, 402126, 402201 to 402210, 402301 to 402309, 402401 to 402406, 410101, 410102, 410201 to 410212, 410216 to 410222 and 415213 in the State of Maharashtra.
85
Raipur
State of Chhattisgarh.
86
Rajkot
Districts of Rajkot, Morbi, Jamnagar, and Devbhumi Dwarka in the State of Gujarat.
The territorial waters and the seabed and sub soil underlying such waters from where the nearest point of the appropriate baseline is located in the state of Gujarat and the Union territories of Daman and Diu.
87
Ranchi
Districts of Ranchi, Lohardaga, Simdega, Gumla, Khunti, Ramgarh, Hazaribagh, Chatra, Palamu, Garhwa, Latehar, Bokaro, Giridih, Koderma, Dhanbad, Deogarh, Jamtara, Pakur, Sahibganj, Godda and Dumka in the State of Jharkhand.
88
Rangareddy
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al Corporation (falling in Hyderabad, Rangareddy and Medchal Districts) along with Uppal, Kapra, Medipally and Ghatkesar Mandals of Medchal District in the State of Telangana.
93
Shillong
State of Meghalaya.
94
Shimla
State of Himachal Pradesh.
95
Siliguri
State of Sikkim and Districts of Darjeeling, Kalimpong, Jalpaiguri, Coochbehar, Alipurduar, Uttar Dinajpur, Dakshin Dinajpur and Malda in the State of West Bengal.
96
Surat
Districts of Surat, Navsari, Valsad, Dangs and Tapi in the State of Gujarat.
97
Thane
The areas falling under following pin codes: 400066, 400067, 400068, 400091, 400092, 400101, 400103, 400601, 400602, 400604, 400605, 400606, 400609, 400610, 400613, 400616, 401101, 401104 to 401107 in the State of Maharashtra.
98
Thane Rural
The areas falling under following pin codes: 421001 to 421005, 421102, 421103,421201 to 421206, 421301, 421303, 421304, 421306, 421401 to 421403, 421501 to 421506, 421601 to 421605 in the State of Maharasht
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ara, Bundi, Baran, Kota and Jhalawar in the state of Rajasthan.]
103
Ujjain
Districts of Dhar, Khargone, Badwani, Khandwa, Burhanpur, Ratlam, Mandsaur, Neemuch, Jhabua, Alirajpur, Ujjain, Agar Malwa, Shajapur in the State of Madhya Pradesh.
104
Vadodara I
Vadodara District (excluding Savli and Desar Taluka), Anand, Kheda and Mahisagar Districts in the State of Gujarat
105
Vadodara II
Districts of Panchmahal, Dahod, Chhota Udepur, Bharuch, Narmada and SavliDesar Taluka of Vadodara District in the State of Gujarat.
106
Varanasi
Districts of Sonebhadra, Mirzapur, Varanasi, Chandauli, Ghazipur, Ballia, Mau, Azamgarh, Deoria, Kushinagar, Gorakhpur, Maharajganj, Sant Kabir Nagar and Siddharth Nagar in the State of Uttar Pradesh.
15[107
Visakhapatnam
In the Districts of Srikakulam Vizianagaram, Visakhapatnam, Anarkapalli, Alluri Sitaramaraju, Parvatipurammanyam, Dr. B.R. Ambedkar Konaseema, Kakinada and mandals of Rajamahendravaram Urban, Rajamahendravaram Rura
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Chennai Outer
11
Coimbatore
Coimbatore, Tiruchirapally, Madurai, Salem
12
Dehradun
Dehradun
13
Delhi I
Delhi North, Delhi East
14
Delhi II
Delhi South, Delhi West
15
Goa
Goa
16
Guntur
Visakhapatnam, Guntur, Tirupati
17
Gurugram
Gurugram, Faridabad
18
Commissioner (Appeals) Guwahati
Guwahati, Dibrugarh, Shillong, Itanagar, Dimapur, Imphal, Aizawl, Agartala
Additional Commissioner 5[or Joint Commissioner] (Appeals) Guwahati
Guwahati, Dibrugarh, Itanagar
Additional Commissioner 5[or Joint Commissioner] (Appeals) Shillong
Shillong, Dimapur, Imphal, Aizawl, Agartala
19
Hyderabad I
Hyderabad, Rangareddy
20
Hyderabad II
Medchal, Secunderabad
21
Indore
Indore, Ujjain
22
Jaipur
Jaipur, Alwar
23
Jammu
Jammu
24
Jodhpur
Jodhpur, Udaipur
25
Kochi
Thiruvananthapuram ,Kochi, Kozhikode
26
Kolkata I
Kolkata North, Kolkata South
27
Kolkata II
Howrah, Haldia
28
Lucknow
Lucknow,
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I. No. 13 and 14 of Table III;
Note 2: The Commissioner (Appeals II) Mumbai mentioned in Column (4) for entries at SI. No. 14.4.1 and 14.4.2 shall have jurisdiction over Mumbai I and Mumbai II mentioned in Column (2) at SI. No. 31 and 32 of Table III.]
Table IV
Jurisdiction of Commissioner of Central Tax (Audit)
Sl. No.
Commissioner of Central Tax (Audit)
Jurisdiction in terms of Principal Commissioner or Commissioner of Central Tax
(1)
(2)
(3)
1
Ahmedabad
Ahmedabad North, Ahmedabad South, Gandhinagar
2
Belgavi
Belgavi, Mangalore
3
Bengaluru I
Bengaluru East, Bengaluru South
4
Bengaluru II
Bengaluru North, Bengaluru North West
5
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Jodhpur,
Jodhpur, Udaipur
23
Kanpur
Kanpur, Allahabad, Varanasi
24
Kochi
Thiruvananthapuram, Kochi, Kozhikode
25
Kolkata I
Kolkata North, Kolkata South
26
Kolkata II
Howrah, Haldia
27
Lucknow
Lucknow, Agra
28
Ludhiana
Ludhiana, Jalandhar
29
Meerut
Meerut, Ghaziabad
30
Mumbai I
Mumbai South
31
Mumbai II
Mumbai East, Mumbai Central
32
Mumbai III
Mumbai West, Palghar
33
Mysuru
Mysuru, Bengaluru West
34
Nagpur
Nagpur-I , Nagpur-II
35
Nashik
Nashik, Aurangabad
36
Noida
Noida , Gautam Buddh Nagar
37
Panchkula
Panchkula, Rohtak
38
Patna
Patna-I ,Patna-II
39
Pune-I
Pune-I , Kolhapur
40
Pune-II
Pune-II, Goa
41
Raigarh
Raigarh, Navi Mumbai, Belapur
42
Raipur
Raipur
43
Rajkot
Rajkot, Bhavnagar, Kutch (Gandhidham)
44
Ranchi
Ranchi, Jamshedpur
45 &nbs
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r Bhubaneswar
5.
Principal Commissioner Chandigarh
6.
Commissioner Chennai South
7.
Principal Commissioner Delhi North
8.
Commissioner Delhi West
9.
Commissioner Faridabad
10.
Principal Commissioner Guwahati
11.
Principal Commissioner Jaipur
12.
Principal Commissioner Kolkata North
13.
Principal Commissioner Lucknow
14.
Principal Commissioner Meerut
15.
Commissioner Nagpur-II
16.
Commissioner Palghar
17.
Commissioner Pune-II
18.
Commissioner Rangareddy
19.
Principal Commissioner Ranchi
20.
Commissioner Surat
21.
Commissioner Thane
22.
Commissioner Thiruvantathapuram
23.
Principal Commissioner Visakhapatnam
6. This notification shall come into force on the 22nd day of June, 2017.
[F.No 349/52/2017-GST]
(Dr. Sreeparvathy S. L.)
Under Secretary to the Government of India
************
NOTES:-
1.
Inserted vide
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s
“14.4.1
Commissioner (Appeals I) Mumbai and Additional Commissioner 5[or Joint Commissioner] (Appeals I) Mumbai”
10.
Inserted vide Notification No. 02/2021 – Central Tax dated 12-01-2021
11.
Inserted vide Notification No. 02/2022-Central Tax dated 11-03-2022
12.
Inserted vide Notification No. 02/2022-Central Tax dated 11-03-2022
13.
Substituted vide Notification No. 39/2023-Central Tax dated 17-08-2023 w.e.f. 04-04-2022 before it was read as,
“39
Guntur
Districts of Guntur, Krishna, West Godavari, PottiSriramulu Nellore and Prakasam in the State of Andhra Pradesh.
The territorial waters and the seabed and sub soil underlying such waters from where the nearest point of the appropriate baseline is located in the state of Andhra Pradesh.”
14.
Substituted vide Notification No. 39/2023-Central Tax dated 17-08-2023 w.e.f. 04-04-2022 before it was read as,
“101
Tirupati
Districts of Chittoor, Anantapur, Dr. Y. S. Rajasekharreddy
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-2023 before it was read as,
“53
Jodhpur
Districts of Jodhpur, Nagaur, Pali, Sirohi, Jalore, Barmer, Jaisalmer, Bikaner, Churu, Ganganagar and Hanumangarh in the state of Rajasthan.”
20.
Substituted vide Notification No. 10/2024-Central Tax dated 29-05-2024 w.e.f. 05-08-2023 before it was read as,
“102
Udaipur
Districts of Udaipur, Rajasamand, Bhilwara, Chittorgarh, Pratapgarh, Dungarpur, Banswara, Bundi, Baran, Kota and Jhalawar in the State of Rajasthan.”
21.
Substituted vide Notification No. 11/2024-Central Tax dated 30-05-2024 before it was read as,
“Neem Ka Thana and Jhunjhunu and Behror, Bansur, Neemrana, Mandan and Narayanpur tehsils of district”
22.
Omitted vide Notification No. 11/2024-Central Tax dated 30-05-2024 before it was read as,
“and Kotputli, Viratnagar and Shahpura tehsils of district Kotputli-Behror”
23.
Substituted vide Notification No. 27/2024-Central Tax dated 25-11-2024 w.e.f. 01-12-2024
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Commissioner Thane
24.
Substituted vide Notification No. 10/2025 – Central Tax dated 13-03-2025 before it was read as,
“17[7
Alwar
Districts of Alwar, Khairthal- Tijara, Bharatpur, Deeg, Dholpur, Dausa, Karauli, Sawaimadhopur, Gangapur City, Sikar, 21[Neem ka Thana, Jhunjunu and] Kotputli-Behror in the State of Rajasthan.]”
25.
Substituted vide Notification No. 10/2025 – Central Tax dated 13-03-2025 before it was read as,
“23
Chennai Outer
Districts of Villupuram, Thiruvannamalai, Vellore, Thiruvallur, Kanchipuram and areas covered under Pallavaram Cantonment Board excluding Chennai Corporation Zone Nos. I to XV (from Ward No. 1 to 200 in existence as on 01.04.2017) and St. Thomas Mount Cantonment Board in the State of Tamil Nadu.”
26.
Substituted vide Notification No. 10/2025 – Central Tax dated 13-03-2025 before it was read as,
“18[49
Jaipur
Districts of Jaipur, Jaipur (Rural), Dudu, Ajmer, Beawar, Tonk and Kekri
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