Goods and Services Tax

GST – 02/2017 – Dated:- 19-6-2017 – 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), the Central Board of Excise and Customs 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 Directors of Central Tax, (f) Joint Commissioners of Central Tax and Joint Directors

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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 the said Act throughout the territorial jurisdiction of the corresponding central tax officer specifi

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ommissioners 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 Tax in terms of Commissioner (Appeals) and Additional Commissioner 5[or Joint Commissioner] (Appeals) Jurisdiction of Principal Chief Commissioner / Chief Commissioner of Central Tax in terms of Commissioner (Audit) (1) (2) (3) (4) (5) 1 Principal Chief Commissioner Ahmedabad 1.3.1 Commissioner Ahmedabad North 1. 4.1 Commissioner Ahmedabad and Commissioner Ahmedabad (Appeals) Additional (Appeals) 1.5.1 Commissioner (Audit) Ahmedabad 1.3.2 Principal Commissioner Ahmedabad South 1.3.3 Commissioner Gandhinagar 1.3.4 Com

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itional 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] (Appeals) Bhopal 3.5.1 Commissioner (Audit) Bhopal 3.3.2 Commissioner Jabalpur 3.3.3 Principal Commissioner Raipur 3.4.2 Commissioner (Appeals) Raipur and Additional Commissioner 5[or Joint Commissioner] (Appeals) Raipur 3.5.2 Commissioner (Audit) Raipur 3.3.4 Commissioner Indore 3.4.3 Commissioner (Appeals) Indore and Additional Commissioner 5[or Joint Commissioner] (Appeals) Indore 3.5.3 Commissioner (Audit) Indore 3.3.5 Commissioner Ujjain 4 Chief Commissioner Bhubaneswar 4.3.1 Principal Commissioner Bhubaneswar 4.4.1 Commissioner (Appeals) Bhubaneswar and Additional Commissioner 5[or Joint Commissioner] (Appeals) Bhubaneswar 4.5.1 Commissioner (Audit)Bhubanes war 4.3.2 Commissioner Rourkela 5 Chief Commiss

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peals II) Chennai 6.5.2 Commissioner (Audit II) Chennai 6.3.4 Commissioner Chennai Outer 6.3.5 Principal Commissioner Coimbatore 6.4.3 Commissioner (Appeals)Coimbatore and Additional Commissioner 5[or Joint Commissioner] (Appeals) Coimbatore 6.5.3 Commissioner (Audit) Coimbatore 6.3.6 Commissioner Tiruchirapally 6.3.7 Commissioner Madurai 6.3.8 Commissioner Salem 7 Principal Chief Commissioner Delhi 7.3.1 Principal Commissioner Delhi North 7.4.1 Commissioner (Appeals I) Delhi and Additional Commissioner 5[or Joint Commissioner] (Appeals I) Delhi 7.5.1 Commissioner (Audit I) Delhi 7.3.2 Commissioner Delhi East 7.3.3 Principal Commissioner Delhi South 7.4.2 Commissioner (Appeals II) Delhi and Additional Commissioner 5[or Joint Commissioner] (Appeals II) Delhi 7.5.2 Commissioner (Audit II) Delhi 7.3.4 Commissioner Delhi West 8 Chief Commissioner Guwahati 8.3.1 Principal Commissioner Guwahati 8.4.1 Commissioner (Appeals) Guwahati and Additional Commissioner 5[or Joint Commissioner] (Appeal

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Commissioner Alwar 10.3.3 Commissioner Jodhpur 10.4.2 Commissioner (Appeals) Jodhpur and Additional Commissioner 5[or Joint Commissioner] (Appeals) Jodhpur 10.5.2 Commissioner (Audit) Jodhpur 10.3.4 Commissioner Udaipur 11 Principal Chief Commissioner Kolkata 11.3.1 Principal Commissioner Kolkata North 11.4.1 Commissioner (Appeals I)Kolkata and Additional Commissioner 5[or Joint Commissioner] (Appeals I) Kolkata 11.5.1 Commissioner (Audit I) Kolkata 11.3.2 Commissioner Kolkata South 11.3.3 Commissioner Howrah 11.4.2 Commissioner (Appeals II) Kolkata and Additional Commissioner 5[or Joint Commissioner] (Appeals II) Kolkata 11.5.2 Commissioner (Audit II) Kolkata 11.3.4 Commissioner Haldia 11.3.5 Commissioner Siliguri 11.4.3 Commissioner (Appeals) Siliguri 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 (A

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) Dehradun 14 Principal Chief Commissioner Mumbai 14.3.1 Principal Commissioner Mumbai South 14.4.1 Commissioner (Appeals I) Mumbai and Additional Commissioner 5[or Joint Commissioner] (Appeals I) Mumbai 14.5.1 Commissioner (Audit I) Mumbai 14.3.2 Principal Commissioner Mumbai East 14.4.2 Commissioner (Appeals II) Mumbai and Additional Commissioner 5[or Joint Commissioner] (Appeals II) Mumbai 14.5.2 Commissioner (Audit II) Mumbai 14.3.3 Commissioner Mumbai Central 14.3.4 Commissioner Mumbai West 14.4.3 Commissioner Appeals III) Mumbai and Additional Commissioner 5[or Joint Commissioner] (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 Commissio

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sioner Rohtak 17 Chief Commissioner Pune 17.3.1 Principal Commissioner Pune-I 17.4.1 Commissioner (Appeals) Pune-I and Additional Commissioner 5[or Joint Commissioner] (Appeals) Pune-I 17.5.1 Commissioner (Audit I) Pune 17.3.2 Commissioner Kolhapur 17.3.3 Commissioner Pune-II 17.4.2 Commissioner (Appeals) Pune-II and Additional Commissioner 5[or Joint Commissioner] (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

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er Tirupati Table II Territorial Jurisdiction of Principal Commissioner/Commissioner of Central Tax Sl. 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 Patel Mills and Raipur Mills (including both mills) and, then, the wall separating the Raipur Mills and Vivekanand Mill, the imaginary boundary runs through the roads be

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n 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, Jaunpur, Sultanpur, Amethi (Gauriganj), Pratapgarh, Kaushambi, Chitrakoot, Banda, Fatehpur, Basti, Ambedkar Nagar, Faizabad and Raebareli in the State of Uttar Pradesh. 7 Alwar Districts of Alwar, Bharatpu

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, 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, 584133, 584134, 584135, 584136, 584138, 584139, 584140, 584143, 584167, 584170, 584202, 584203, 585101, 585102, 585103, 585104, 585105, 585106, 585201, 585202, 585210, 585211, 585212, 585213, 585214, 585215, 585216, 585217, 585218, 585219, 585220, 585221, 585222, 585223, 585224, 585225, 585226, 585227

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, 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, 591233, 591234, 591235, 591236, 591237, 591238, 591239, 591240, 591241, 591242, 591243, 591244 , 591245, 591246, 591247, 591248, 591254, 591263, 591265, 591287, 591301, 591302, 591303, 591304, 591305, 591306, 591307, 591308, 591309, 591310, 591311, 591312, 591313, 591314, 591315, 591316, 591317, 591340 and 591344. 11 Bengaluru East Areas falling un

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3, 560006, 560009, 560012, 560014, 560020, 560021, 560024, 560032, 560045, 560046, 560051, 560052, 560054, 560055, 560063, 560064, 560065, 560077, 560080, 560092, 560094, 560097, 560106, 560300, 561203, 561204, 561205, 561206, 561207, 561208, 561209, 561210, 561211, 561212, 561213, 561228, 562101, 562102, 562103, 562104, 562105, 562110, 562135, 562149, 562157, 562163, 562164, 563123, 563124, 563125, 563146 and 563159. Any other pin codes falling within the jurisdiction of Bengaluru Rural District and Chikkaballpura District which are not mentioned specifically in the jurisdiction of any of the Commissionerates. 13 Bengaluru North West The areas falling under the following postal pin codes in the jurisdiction of part of Bengaluru Urban District, part of Bengaluru Rural District, Tumkur District, Chitradurga District, Davangere District and Haveri District in the State of Karnataka: 560013, 560015, 560022, 560031, 560057,560058, 560073, 560088, 560089, 560090, 560091, 560107, 561202, 562

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54, 577555, 577556, 577557, 577558, 577566, 577589, 577596, 577597, 577598, 577599, 577601, 577602, 581101, 581102, 581104, 581106, 581108, 581109, 581110, 581111, 581112, 581115, 581116, 581118, 581119, 581120, 581123, 581126, 581128, 581145, 581148, 581193, 581197, 581198, 581202,581203, 581205, 581208, 581210, 581211, 581212, 581213, 583125, 583127, 583131, 583137and 583213. Any other pin codes falling within the jurisdiction of Tumkur District, Chitradurga District, Davangere District and Haveri District which are not mentioned specifically in the jurisdiction of any of the Commissionerates 14 Bengaluru South The areas falling under the following postal pin codes in the jurisdiction of part of Bengaluru Urban District in the State of Karnataka: 560002, 560004, 560011, 560027, 560029, 560030, 560034, 560041, 560068, 560069, 560076, 560078, 560081, 560083, 560095,560099, 560100, 560102, 560105, 560108, 560111, 560112, 560114, 560210, 561229, 562106, 562107, 562158.Any other pin codes

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Gujarat. 17 Bhiwandi The areas falling under following pin codes: 400607, 400608, 400615, 401204, 421101, 421302, 421305, 421308, 421311 and 421312 in the State of Maharashtra. 18 Bhopal Districts of Bhopal, Vidisha, Raisen, Hoshangabad, Harda, Sehore, Betul, Sagar, Rajgarh, Gwalior, Guna, Bhind, Morena, Sheopur, Shivpuri, Ashoknagar, Datia in the State of Madhya Pradesh. 19 Bhubaneswar Districts of Khurda, Cuttack, Kendrapara, Jagatsinghpur, Puri, Jajpur, Bhadrak, Balasore, Dhenkanal, Nayagarh, Ganjam, Rayagada, Gajapati, Koraput, Malkangiri, Nabrangpur, Kandhamal and Kalahandi in the State of Odisha. 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 Odisha. 20 Bolpur Districts of Murshidabad, Birbhum, Purulia, Purba Bardhman, Paschim Bardhman and Bankura in the State of West Bengal. 21 Chandigarh Union Territory of Chandigarh. 22 Chennai North Chennai Corporation Zone Nos. I t

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Dharapuram, Kangeyam and Uthukkuli Taluks in the State of Tamil Nadu. 26 Daman Union territories of Daman and Diu and Dadra and Nagar Haveli. 27 Dehradun State of Uttarakhand. 28 Delhi East Areas falling under the following postal pin codes in the jurisdiction of part of Revenue Districts namely, East Delhi, South Delhi, New Delhi, North East Delhi, Shahdara and South East Delhi in the Union Territory of Delhi. 110003, 110013, 110014, 110019, 110024, 110025, 110031, 110032, 110044, 110049, 110051, 110053, 110065, 110090, 110091, 110092, 110093, 110094, 110095, 110096, 110098, 110099. 29 Delhi North Areas falling under the following postal pin codes in the jurisdiction of part of Revenue Districts namely, Central Delhi, North Delhi and North West Delhi in the Union Territory of Delhi. 110002, 110005, 110006, 110007, 110009, 110033, 110035, 110036, 110039, 110040, 110042, 110054, 110055, 110060, 110082, 110084, 110088. 30 Delhi South Areas falling under the following postal pin codes in

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in the State of Assam. 33 Dimapur State of Nagaland 34 Faridabad Districts namely Faridabad, Palwal, Mewat, Rewariand Mahendergarh in the State of Haryana. 35 Gandhinagar Districts of Gandhinagar, Sabarkantha, Aravalli, Mehsana, Banaskantha and Patan districts in the State of Gujarat. 36 Gautam Buddha Nagar District of Gautam Buddh Nagar (excluding the areas falling under the jurisdiction of New Okhla Industrial Development Authority (NOIDA) in the District of GautamBuddh Nagar) and Districts of Bulandshahar, Bareilly, Badaun, Sambhal and Pilibhit in the State of Uttar Pradesh. 37 Ghaziabad District of Ghaziabad in the State of Uttar Pradesh. 38 Goa State of Goa. 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 Goa. 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

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Hooghly and Howrah except Blocks Amta-I, Amta II, BagnanI,Jagatballavpur, Panchala, Udaynarayanpur, Domjur and Uluberia II in the district of Howrah in the State of West Bengal. 44 Hyderabad Ward No. 24,26 to 80,89 and 91 to 103 of Greater Hyderabad Municipal Corporation falling in Hyderabad District and Rajendranagar Mandal of Rangareddy District in the State of Telangana. 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. 49 Jaipur Districts of Jaipur, Ajmer, 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 State of Jam

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58 Kolkata South Ward No. 63 to 144 of Kolkata Municipal Corporation and the entire Districts of South 24 Paraganas in the State of West Bengal. 59 Kozhikode Districts of Palakkad, 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. 63 Madurai Districts of Madurai, Ramanathapuram, Sivagangai, Virudhunagar, Tuticorin, Tirunelveli, 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

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07, 575008, 575010, 575013, 575015, 575016, 575017, 575018, 575019, 575020, 575022, 575023, 575025, 575028, 575029, 575030, 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, 5813

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arashtra. 68 Mumbai East The areas falling under following pin codes: 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

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2, 571313, 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, 577125, 577126

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). 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 covered by Nagpur-I (b). Parts of Nagpur (Rural) Tehsil excluding the areas covered by Nagpur-I. (c). All other Tehsils of Nagpur District excluding the Tehsils covered by Nagpur-I. 2. Tehsils of Ashti, Arvi and Karanja in Wardha District; and 3. Districts

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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 of Junnar, Ambegaon, Khed, Shirur, Maval and MulshiTalukas of Pune District; and (ii) Part of Haveli Taluka of Pune district comprising of PIN Code 411001,411006,411012,411013,411014,411015,411017,411018,411019, 411026,411027,411031,411032,411033,411034,411035,411036,411039, 411044,411047,411057,411061,411062,412101,412109,412110,412201, 412202,412216,412207 and 412307; and (iii) Area of PIN code 412202 falling in Haveli and Daund Talukas of Pune Di

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rial 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 Districts of Bhadradri, Jogulamba (Gadwal), Khammam, Mahaboobnagar, Nagarkurnool, Nalgonda, Suryapet and Wanaparthy and Rangareddy District (Ward Nos. 11 to 23, 25 and 104 to 110 of Greater Hyderabad Municipal Corporation but excluding Rajendranagar Mandal) in the State of Telangana. 89 Rohtak Districts namely Rohtak, Jhajjar, Bhiwani, Charkhi Dadri, Jind, Hisar, Sirsa, Fatehabad and Sonepat in the State of Haryana. 90 Rourkela Districts of Anugul, Sundergarh, Sambalpur, Deogarh, Jharsuguda, Subarnapur (Sonepur), Boudh, Bargarh, Bolangir, Keonjhar

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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 Maharashtra. 99 Thiruvananthapuram Districts of Thiruvananthapuram, Kollam, Pathanamthitta, Alappuzha and Kottayam in the State of Kerala. 100 Tiruchirapalli Districts of Tiruchirapalli, Perambalur, Ariyalur, Karur, Pudukottai, Thanjavur, Thiruvarur, Nagapattinam, Cuddalore, and D. Gudalur village of Palayam Firka of Vedasandur Taluk of Dindigul District in the State of Tamil Nadu. 101 Tirupati Districts of Chittoor, Anantapur, Dr. Y. S. Rajasekharreddy Cuddapah (Kadapa) and Kurnool in the State of Andhra Pradesh. 102 Udaipur Districts of Udaipur, Rajasamand, Bhilwara, Chittorgarh, Pratapgarh, Dungarpur, Banswara, Bundi,

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er of Central Tax (Appeals)and Additional Commissioner 5[or Joint Commissioner] of Central Tax (Appeals) Jurisdiction in terms of Principal Commissioner or Commissioner of Central Tax (1) (2) (3) 1 Ahmedabad Ahmedabad North, Ahmedabad South, Gandhinagar 2 Allahabad Allahabad, Kanpur, Varanasi 3 Belgavi Belgavi, Mangalore 4 Bengaluru I Bengaluru East, Bengaluru South 5 Bengaluru II Bengaluru North, Bengaluru North West 6 Bhopal Bhopal, Jabalpur 7 Bhubaneswar Bhubaneswar, Rourkela 8 Chandigarh Chandigarh, Shimla 9 Chennai I Chennai North, Puducherry 10 Chennai II Chennai South, 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)

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i Siliguri, Bolpur 47 Surat Surat, Daman 48 Thane Thane, Thane Rural, Bhiwandi 49 Vadodara Vadodara-I, Vadodara-II 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 Bhopal Bhopal, Jabalpur 6 Bhubaneswar Bhubaneswar, Rourkela 7 Chandigarh Chandigarh, Shimla 8 Chennai I Chennai North, Puducherry 9 Chennai II Chennai South, Chennai Outer 10 Coimbatore Coimbatore, Tiruchirapally, Madurai, Salem 11 Dehradun Dehradun 12 Delhi I Delhi North, Delhi East 13 Delhi II Delhi South, Delhi West 14 Durgapur Siliguri, Bolpur 15 Guntur Visakhapatnam, Guntur, Tirupati 16 Gurugram Gurugram, Faridabad 17 Hyderabad I Hyderabad, Rangareddy 18 Hyderabad II Medchal, Secunderabad 19

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GST – 01/2017 – Dated:- 19-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS Notification No. 1/2017 – Central Tax New Delhi, the 19th June, 2017 29 Jyaistha, 1939 Saka G.S.R. 605 (E).- In exercise of the powers conferred by sub-section (3) of section 1 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby appoints the 22nd day of June, 2017, as the date on which the provisions of sections 1, 2, 3, 4,

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Goods and Services Tax – Relaxation in return filing procedure for first two months of GST implementation – TMI Updates – Highlights

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Goods and Services Tax – GST – Dated:- 18-6-2017 – New Delhi, Jun 18 (PTI) Industry body CII today said India Inc is ready for the GST implementation from July 1, as the new indirect tax regime will contribute significantly towards economic growth, job creation and exports expansion. GST has been finalised after a collaborative and consultative approach and we look forward to its introduction, Confederation of Indian Industry Director General Chandrajit Banerjee said. …GST is the most signifi

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Goods and Services Tax – GST – Dated:- 18-6-2017 – New Delhi, Jun 18 (PTI) The GST Council today relaxed return filing rules for businesses for the first two months of the rollout of the new indirect tax regime even as it stuck to the July 1 launch date. The industry has been pushing for deferment of the tax implementation. As per the revised return filing timeline decided by the Council, for July, the sale returns will have to be filed by September 5 instead of August 10. Companies will have to file sale invoice for August with the GST Network by September 20 instead of September 10 earlier. To obviate any lack of preparedness, a slight relaxation of time for two months – July-August – has been given. From September, strict adherence to t

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Goods and Services Tax – GST – Dated:- 18-6-2017 – With the objective of ensuring smooth rollout of GST and taking into account the concerns expressed by the trade and industry regarding filing of the returns in GST regime, it has been decided that, for the first two months of GST implementation, the tax would be payable based on a simple return (Form GSTR-3B) containing summary of outward and inward supplies which will be submitted before 20th of the succeeding month. However, the invoice-wise

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Goods and Services Tax – JK Assembly adjourned indefinitely without taking up the GST bill for discussion – TMI Updates – Highlights

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Goods and Services Tax – GST – Dated:- 17-6-2017 – Srinagar, Jun 17 (PTI) The Jammu and Kashmir Assembly was today adjourned indefinitely without taking up the GST bill for discussion. During the meeting of the business advisory committee, it was unanimously decided that the proceedings of the Assembly be adjourned indefinitely and the GST bill be taken up only after the all-party panel (on GST) submits its report, Speaker Kavinder Gupta said. A special session of the state legislature was summ

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Goods and Services Tax – West Bengal Goods and Services Tax Ordinance, 2017 – TMI Updates – Highlights

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Goods and Services Tax – Started By: – THYAGARAJAN KALYANASUNDARAM – Dated:- 17-6-2017 Last Replied Date:- 19-6-2017 – Dear Experts,Kindly clarify Whether CGST and SGST will applicable for supply of service in intra-state supply of service?Thanks in advance. – Reply By Govind Gupta – The Reply = yes, whether it is services or goods, in case of intra state transactions cgst and sgst/ugst will apply – Reply By Himansu Sha – The Reply = This is the principle of gs – Reply By Ganeshan Kalyani – The

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Section 149 – Uttar Pradesh SGST – MISCELLANEOUS – Uttar Pradesh Goods and Services Tax Act, 2017 – Section 149 – Goods and services tax compliance rating. 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act. (2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed. (3) The goods and services tax co

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Goods and Services Tax – Started By: – prakash kumar – Dated:- 17-6-2017 Last Replied Date:- 16-7-2017 – Dear Professional Colleagues,I want to raise a practical issue with respect to GST implementation.We are a manufacturer as well as trader of UPS (Static Converter). We supply battery along with UPS. UPS(Static Convertors) is covered under tarifff Heading 8504, which is taxable under GST at the rate of 18%. While Battery is covered under tariff heading 8506, which is taxable at the rate of 28% under GST.Whether said supply is composite supply or mixed supply? What will be the rate of tax applicable on said supply?If it is mixed supply, can we raise separate bill for UPS & Battery? Advice the best possible way.Thank you for your valuable time. – Reply By Govind Gupta – The Reply = the question to be asked in context of composite supply whether the items are naturally bundled and one of the item is prominent, it that case the tax rate applicable for prominent item will be applicab

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mments.But, i would like to state one import fact about our products that, value of battery, which is purchased from outside vendors is round 30-40% of total invoice amount. So, battery being significant in terms of value. So, for the sake of classifying under Composite Supply, would it be correct to say that, UPS (which is our manufactured product) is Principal Supply and battery (which is also significant) to be secondary supply ?Please guide me through. – Reply By MUKUND THAKKAR – The Reply = We are a manufacturer as well as trader of UPS (Static Converter). We supply battery along with UPS. UPS(Static Convertors)your query it self say you are Traders, for getting the advantage of higher tax inward and lower tax out ward will putting you in trouble. so advise given by expert Ganeshji / kasturiji is correct. – Reply By KASTURI SETHI – The Reply = Difference between both terms is given in TMI's FAQ which extracted below for convenience:-Composite supply is a supply consisting of t

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dy given by me, Sh.Ganeshan Kalyani, Sir and supported by Sh.Mukund Thakkar Sir is correct. – Reply By Jhankar Nathvani – The Reply = There should some important facts about this matter need to consider:1) Customer buying UPS System for back up power, that system can not work without battery. Only supply of battery can not give back up power and vice versa.2) There are some UPS have inside battery, those are imported with Inside battery and IGST applied at the time of import is 18%3) The UPS need longer back up, connect battery outside the UPS, that is just different version of UPS having battery insideIf there is different HSN code for the UPS with battery inside or battery outside ? There is no clarification on the schedule of GST about inside battery or outside battery.The opinion here recall the story of 4 blind discribe elephant, every one is true from one direction but doesn't cover the real fact.The authentic solution is to put your question before the Advance Ruling Authori

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Section 149 – West Bengal SGST – MISCELLANEOUS – West Bengal Goods and Services Tax Act, 2017 – Section 149 – Goods and services tax compliance rating. 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act. (2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed. (3) The goods and services tax compli

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Section 48 – Uttar Pradesh SGST – RETURNS – Uttar Pradesh Goods and Services Tax Act, 2017 – Section 48 – Goods and services tax practitioners. 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed. (2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward sup

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Section 149 – Haryana SGST – MISCELLANEOUS – Haryana Goods and Services Tax Act, 2017 – Section 149 – Goods and services tax compliance rating. 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act. (2) The goods and services tax compliance rating score may be determined on the basis of such parameters, as may be prescribed. (3) The goods and services tax compliance ra

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Section 149 – Assam SGST – MISCELLANEOUS – Assam Goods and Services Tax Act, 2017 – Section 149 – 149. Goods and services tax compliance rating. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act. (2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed. (3) The goods and services tax compliance rating

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Section 48 – Haryana SGST – RETURNS – Haryana Goods and Services Tax Act, 2017 – Section 48 – Goods and services tax practitioners. 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such, as may be prescribed. (2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplies under

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Section 48 – West Bengal SGST – RETURNS – West Bengal Goods and Services Tax Act, 2017 – Section 48 – Goods and services tax practitioners. 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed. (2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplie

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Section 149 – Puducherry SGST – MISCELLANEOUS – Puducherry Goods and Services Tax Act, 2017 – Section 149 – Goods and services tax compliance rating. 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act. (2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed. (3) The goods and services tax complian

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Section 48 – Assam SGST – RETURNS – Assam Goods and Services Tax Act, 2017 – Section 48 – 48. Goods and services tax practitioners.- (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed. (2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplies under sec

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Section 48 – Puducherry SGST – RETURNS – Puducherry Goods and Services Tax Act, 2017 – Section 48 – Goods and services tax practitioners. 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed. (2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplies

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Section 18 – GST – States – INPUT TAX CREDIT – Assam Goods and Services Tax Act, 2017 – Act-Rules – 18. Availability of credit in special circumstances.- (1) Subject to such conditions and restrictions as may be prescribed- (a) a person who has applied for registration under this Act within thirty days from the date on which he becomes liable to registration and has been granted such registration shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of this Act; (b) a person who takes registration under sub-section (3) of sec

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red person becomes a taxable supply, such person shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock relatable to such exempt supply and on capital goods exclusively used for such exempt supply on the day immediately preceding the date from which such supply becomes taxable: Provided that the credit on capital goods shall be reduced by such percentage points as may be prescribed. (2) A registered person shall not be entitled to take input tax credit under sub-section (1) in respect of any supply of goods or services or both to him after the expiry of one year from the date of issue of tax invoice relating to such supply. (3) Where the

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edit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock and on capital goods, reduced by such percentage points as may be prescribed, on the day immediately preceding the date of exercising of such option or, as the case may be, the date of such exemption: Provided that after payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse. (5) The amount of credit under sub-section (1) and the amount payable under sub-section (4) shall be calculated in such manner as may be prescribed. (6) In case of supply of capital goods or plant and machinery, on which input tax credit has been taken, the registered person shall

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Section 17 – GST – States – INPUT TAX CREDIT – Assam Goods and Services Tax Act, 2017 – Act-Rules – 17. Apportionment of credit and blocked credits.- (1) Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes, the amount of credit shall be restricted to so much of the input tax as is attributable to the purposes of his business. (2) Where the goods or services or both are used by the registered person partly for effecting taxable supplies including zero-rated supplies under this Act or under the Integrated Goods and Services Tax Act and partly for effecting exempt supplies under the said Acts, the amount of credit shall be restricted to so much of the input tax as is attributable to the said taxable supplies including zero-rated supplies. (3) The value of exempt supply under sub-section (2) shall be such as may be prescribed, and shall include supplies on which the recipient is liable to p

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1) of section 18, input tax credit shall not be available in respect of the following, namely:- (a) motor vehicles and other conveyances except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vehicles or conveyances; or (B) transportation of passengers; or (C) imparting training on driving, flying, navigating such vehicles or conveyances; (ii) for transportation of goods; (b) the following supply of goods or services or both:- (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except where an inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply; (ii) membership of a club, health and fitness centre; (iii) rent-a-cab, life insurance and health insurance except wher

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of clauses (c) and (d), the expression construction includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalisation, to the said immovable property; (e) goods or services or both on which tax has been paid under section 10; (f) goods or services or both received by a non-resident taxable person except on goods imported by him; (g) goods or services or both used for personal consumption; (h) goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples; and (i) any tax paid in accordance with the provisions of sections 74, 129 and 130. (6) The Government may prescribe the manner in which the credit referred to in sub-sections (1) and (2) may be attributed. Explanation .- For the purposes of this Chapter and Chapter VI, the expression plant and machinery means apparatus, equipment, and machinery fixed to earth by foundation or structural support that are used for making outward supply of good

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Section 8 – GST – States – LEVY AND COLLECTION OF TAX – Assam Goods and Services Tax Act, 2017 – Act-Rules – 8. Tax liability on composite and mixed supplies.- The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:- (a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and (b) a mixed supply comprising two or more supplies shall be treated

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Section 7 – GST – States – LEVY AND COLLECTION OF TAX – Assam Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER III LEVY AND COLLECTION OF TAX 7. Scope of supply (1) For the purposes of this Act, the expression supply includes- (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (b) import of services for a consideration whether or not in the course or furtherance of business; (c) the activities specified in Schedule I, made or agreed to be made without a consideration; and (d) the activities to be treated as supply of goods o

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