Goods and Services Tax

Rule 18
Display of registration certificate and Goods and Services Tax Identification Number on the name board.
GST
Registration
Rule 18 of Central Goods and Services Tax Rules, 2017
18. Display of registration certificate and Goods and Services Tax Identification Number on the name board.- (1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business.
(2) Ev

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Rule 17
Assignment of Unique Identity Number to certain special entities
GST
Registration
Rule 17 of Central Goods and Services Tax Rules, 2017
17. Assignment of Unique Identity Number to certain special entities.-
(1) Every person required to be granted a Unique Identity Number in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed or verified through electronic verification code, in the manner

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Rule 16
Suo moto registration
GST
Registration
Rule 16 of Central Goods and Services Tax Rules, 2017
16. Suo moto registration.- (1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG-12.
(2) The registration granted under sub-rule (1) shall be effective from the date of such order granting registration.
(3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within a period of ninety days from the date of the grant of such reg

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Rule 15
Extension in period of operation by casual taxable person and non-resident taxable person
GST
Registration
Rule 15 of Central Goods and Services Tax Rules, 2017
15. Extension in period of operation by casual taxable person and non-resident taxable person.- (1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitte

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Rule 14
Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient or to a person supplying online money gaming from a place outside India to a person in India
GST
Registration
Rule 14 of Central Goods and Services Tax Rules, 2017
14. Grant of registration to a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient 1[or to a person supplying online money gaming from a place outside India to a person in India].-
(1) Any person supplying online information and database access or retrieval services from a place outside India to a non-taxab

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Rule 13
Grant of registration to non-resident taxable person
GST
Registration
Rule 13 of Central Goods and Services Tax Rules, 2017
13. Grant of registration to non-resident taxable person.-
(1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through electronic verification code, in FORM GST REG-09, at least five days prior to the commencement of business at the common portal either directly or through a Facilitation Centre notified by the Commissioner:
Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along wit

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Rule 12
Grant of registration to persons required to deduct tax at source or to collect tax at source
GST
Registration
Rule 12 of Central Goods and Services Tax Rules, 2017
12. Grant of registration to persons required to deduct tax at source or to collect tax at source.-
(1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through electronic verification code, in FORM GST REG-07 for the grant of registration through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
1[(1A) A person ap

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n a request made in writing by a person to whom a registration has been granted under sub-rule (2) or] upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08:
Provided that the proper officer shall follow the procedure as provided in rule 22 for the cancellation of registration.
 
 
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NOTES:-
1.  
Inserted

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Rule 11
Separate registration for multiple places of business within a State or a Union territory
GST
Registration
Rule 11 of Central Goods and Services Tax Rules, 2017
1[11 Separate registration for multiple places of business within a State or a Union territory.-
(1) Any person having multiple places of business within a State or a Union territory, requiring a separate registration for any such place of business under sub-section (2) of section 25 shall be granted separate registration in respect of each such place of business subject to the following conditions, namely:-
(a) such person has more than one place of business as defined in clause (85) of section 2;
(b) such person shall not pay tax under section 10 for any

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separate registration for a place of business shall submit a separate application in FORM GST REG-01 in respect of such place of business.
(3) The provisions of rule 9 and rule 10 relating to the verification and the grant of registration shall, mutatis mutandis, apply to an application submitted under this rule.]
 
 
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NOTES:-
1.  
Substituted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019 before it was read as,
“11. Separate registration for multiple business verticals within a State or a Union territory.-
(1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under

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Rule 10
Issue of registration certificate
GST
Registration
Rule 10 of Central Goods and Services Tax Rules, 2017
10. Issue of registration certificate.- (1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 9, 2[rule 9A and rule 14A,] a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place or places of business shall be made available to the applicant on the common portal and a Goods and Services Tax Identification Number shall be assigned subject to the following characters, namely:-
(a) two characters for the State code;
(b) ten characters for the Permanent Account Number or the Tax

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the proper officer under the Act.
(5) Where the registration has been granted under sub-rule (5) of rule 9, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed or verified through electronic verification code, shall be made available to him on the common portal, within a period of three days after the expiry of the period specified in sub-rule (5) of rule 9.
 
 
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NOTES:-
1.
Substituted vide Notification No. 7/2017 – Central Tax dated 27-06-2017 before it was read as, “digitally signed”
2. 
Inserted vide Notification No. 18/2025 – Central Tax dated 31-10-2025 w.e.f. 01-11-2025
 
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Statute, statutory provisio

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Rule 9
Verification of the application and approval
GST
Registration
Rule 9 of Central Goods and Services Tax Rules, 2017
9. Verification of the application and approval.- (1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within a period of 6[seven] working days from the date of submission of the application.
7[Provided that where-
(a) a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or
11[(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of busines

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n, information or documents electronically, in FORM GST REG-04, within a period of seven working days from the date of the receipt of such notice.
9[Provided that where-
(a) a person, other than a person notified under sub-section (6D) of section 25, fails to under go authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number; or
12[(aa) a person, who has undergone authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, is identified on the common portal, based on data analysis and risk parameters, for carrying out physical verification of places of business; or]
(b) the proper officer, with the approval of an officer authorised by the Commissioner not below the rank of Assistant Commissioner, deems it fit to carry out physical verification of places of business,
the notice in FORM GST REG-03 may be issued not later than thirty days from the date of submission of the application.]
Ex

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a period of seven working days from the date of submission of the application in cases where the person is not covered under proviso to sub-rule (1); or
(b) within a period of thirty days from the date of submission of the application in cases where a person is covered under proviso to sub-rule (1); or
(c) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2),
the application for grant of registration shall be deemed to have been approved.]
 
 
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NOTES:-
1.
Inserted vide Notification No. 16/2020 – Central Tax dated 23-03-2020 w.e.f. 01-04-2020
2.
Substituted vide Notification No. 62/2020-Central Tax dated 20-08-2020 w.e.f. 21-08-2020 before it was read as,
“1[Provided that where a person, other than those notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8, th

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gistration shall be deemed to have been approved.”
6.
Substituted vide Notification No. 94/2020-Central Tax dated 22-12-2020 before it was read as, “three”
7. 
Substituted vide Notification No. 94/2020-Central Tax dated 22-12-2020 before it was read as,
“2[Provided that where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8 or does not opt for authentication of Aadhaar number, the registration shall be granted only after physical verification of the place of business in the presence of the said person, in the manner provided under rule 25:
Provided further that the proper officer may, for reasons to be recorded in writing and with the approval of an officer not below the rank of Joint Commissioner, in lieu of the physical verification of the place of business, carry out the verification of such documents as he may deem fit.]”
8. 

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(b) within the time period prescribed under the proviso to sub-rule (2), in cases where a person, other than a person notified under sub-section (6D) of section 25, fails to undergo authentication of Aadhaar number as specified in sub-rule (4A) of rule 8; or
(c) within a period of twenty one days from the date of submission of the application in cases where a person does not opt for authentication of Aadhaar number; or
(d) within a period of seven working days from the date of the receipt of the clarification, information or documents furnished by the applicant under sub-rule (2),
the application for grant of registration shall be deemed to have been approved.]”
11.
Inserted vide Notification No. 26/2022 – Central Tax dated 26-12-2022
12.
Inserted vide Notification No. 26/2022 – Central Tax dated 26-12-2022
13.
Omitted vide Notification No. 38/2023- Central Tax dated 04-08-2023 before it was read as,
“in the presence of the said person”
 
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Statute, statutory

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Rule 8
Application for registration
GST
Registration
Rule 8 of Central Goods and Services Tax Rules, 2017
Chapter III
REGISTRATION
8. Application for registration.-
14[(1) Every person who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as “the applicant”), except-
(i) a non-resident taxable person;
(ii) a person required to deduct tax at source under section 51;
(iii) a person required to collect tax at source under section 52;
(iv) a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 or a person supplying online money gaming from a place outside India to a person in India referred to in section 14A under the Integrated Goods and Services Tax Act, 2017 (13 of 2017),
shall, before applying for registration, declare his P

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application in Part B of FORM GST REG-01, duly signed or verified through electronic verification code, along with the documents specified in the said Form at the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
12[(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.
Provided that every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and

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ection (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centers notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after successful verification as laid down under this proviso.]
10[(4B) The Central Government may, on the recommendations of the Council, by notification specify the States or Union territories wherein the 13[proviso to] sub-rule (4A) shall not apply.]
(5) On receipt of an application under sub-rule (4) 11[or sub-rule (4A)], an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02.
(6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the common portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub

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sp;
Substituted vide Notification No. 94/2020-Central Tax dated 22-12-2020 w.e.f. to be notified before it was read as,
“4[(4A) Where an applicant, other than a person notified under sub-section (6D) of section 25, opts for authentication of Aadhaar number, he shall, while submitting the application under sub-rule (4), with effect from 21st August, 2020, undergo authentication of Aadhaar number and the date of submission of the application in such cases shall be the date of authentication of the Aadhaar number, or fifteen days from the submission of the application in Part B of FORM GST REG-01 under sub-rule (4), whichever is earlier.]”
6.
Omitted vide Notification No. 26/2022 – Central Tax dated 26-12-2022 before it was read as, “mobile number, e-mail address,”
7.
Inserted vide Notification No. 26/2022 – Central Tax dated 26-12-2022
8.
Omitted vide Notification No. 26/2022 – Central Tax dated 26-12-2022 before it was read as,
“(b) The mobile number declared under sub-r

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in relation to the applicant as notified under sub-section (6C) of section 25 where the applicant is not an individual, along with the verification of the original copy of the documents uploaded with the application in FORM GST REG-01 at one of the Facilitation Centres notified by the Commissioner for the purpose of this sub-rule and the application shall be deemed to be complete only after completion of the process laid down under this sub-rule.]”
10.
Inserted vide Notification No. 26/2022 – Central Tax dated 26-12-2022
11.
Inserted vide Notification No. 26/2022 – Central Tax dated 26-12-2022
12.
Substituted vide Notification No. 04/2023-Central Tax, dated 31.03.2023 w.e.f. 26.12.2022 before it was read as,
“9[(4A) Every application made under sub-rule (4) by a person, other than a person notified under sub-section (6D) of section 25, who has opted for authentication of Aadhaar number and is identified on the common portal, based on data analysis and risk parameters, shall be

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red to collect tax at source under section 52 and a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereafter in this Chapter referred to as “the applicant”) shall, before applying for registration, declare his Permanent Account Number, 6[****] State or Union territory in Part A of FORM GST REG-01 on the common portal, either directly or through a Facilitation Centre notified by the Commissioner:
1[****]
2[Provided] that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor.”
15.
Inserted vide Notification No. 12/2024 – Central Tax dated 10-07-2024 w.e.f. 11-02-2025
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Statute

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Rule 7
Rate of tax of the composition levy
GST
Composition Levy
Rule 7 of Central Goods and Services Tax Rules, 2017
7. Rate of tax of the composition levy.-
The category of registered persons, eligible for composition levy under section 10 and the provisions of this Chapter, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table:-
5[Table
Sl. No.
Section under which composition levy is opted
Category of registered persons
Rate of tax
(1)
(1A)
(2)
(3)
1.
Sub-sections (1) and (2) of section 10
Manufacturers, other than manufacturers of such goods as may be notified by the Government
half per cent. of the turnover in the State or Union ter

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rritory.]
 
 
 
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NOTES:-
1.
Substituted vide Notification No. 3/2018 – Central Tax dated 23-01-2018 w.e.f. 01-01-2018 before it was read as, “one per cent.”
2.
Substituted vide Notification No. 3/2018 – Central Tax dated 23-01-2018 w.e.f. 01-01-2018 before it was read as, “two and a half per cent.”
3.
Substituted vide Notification No. 3/2018 – Central Tax dated 23-01-2018 w.e.f. 01-01-2018 before it was read as, “half per cent.”
4.
Substituted vide Notification No. 03/2019-Central Tax dated 29-01-2019 w.e.f. 01-02-2019 before it was read as, “goods”
5.
Substituted vide Notification No. 50/2020 – Central Tax dated 24-06-2020 w.e.f. 01-04-2020 before it was read as,
“Sl. No.

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Rule 6
Validity of composition levy
GST
Composition Levy
Rule 6 of Central Goods and Services Tax Rules, 2017
6. Validity of composition levy.- (1) The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and under these rules.
(2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or the provisions of this Chapter and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the

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b-rule (4) from the registered person in FORM GST CMP-06, the proper officer shall issue an order in FORM GST CMP-07 within a period of thirty days of the receipt of such reply, either accepting the reply, or denying the option to pay tax under section 10 from the date of the option or from the date of the event concerning such contravention, as the case may be.
(6) Every person who has furnished an intimation under sub-rule (2) or filed an application for withdrawal under sub-rule (3) or a person in respect of whom an order of withdrawal of option has been passed in FORM GST CMP-07 under sub-rule (5), may electronically furnish at the common portal, either directly or through a Facilitation Centre notified by the Commissioner, a statement

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Rule 5
Conditions and restrictions for composition levy
GST
Composition Levy
Rule 5 of Central Goods and Services Tax Rules, 2017
5. Conditions and restrictions for composition levy.- (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions, namely:-
(a) he is neither a casual taxable person nor a non-resident taxable person;
(b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 3;
(c) the goods held in

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Rule 4
Effective date for composition levy
GST
Composition Levy
Rule 4 of Central Goods and Services Tax Rules, 2017
4. Effective date for composition levy.- (1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 3 and the appointed day where the intimation is filed under sub-rule (1) of the said rule.
(2) The intimation under sub-rule (2) of rule 3, shall be considered only

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Rule 3
Intimation for composition levy
GST
Composition Levy
Rule 3 of Central Goods and Services Tax Rules, 2017
CHAPTER II
COMPOSITION RULES
Intimation for composition levy.
3. (1) Any person who has been granted registration on a provisional basis under clause (b) of sub-rule (1) of rule 24 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed or verified through electronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the appointed day, but not later than thirty days after the said day, or such further period as may be extended by the Commissioner in this behalf:
Provided that where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day.
(2) Any person who applies for regis

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ronic verification code, on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, on or before 30th day of June, 2020 and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 upto the 31st day of July, 2020.]
4[(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has been granted certificate of registration under sub-rule (1) of rule 10 may opt to pay tax under section 10 with effect from the first day of the month immediately succeeding the month in which he files an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commissioner, on or before the 31st day of March, 2018, and shall furnish the statement in FORM GST ITC-03 in accordance with the provisions of sub-rule (4) of rule 44 within a period of 5[one hundred and

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ory shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number.
 
 
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NOTES:-
1.
Substituted vide Notification No. 22/2017 – Central Tax dated 17-08-2017 before it was read as, “sixty days”
2.
Inserted vide Notification No. 34/2017 – Central Tax dated 15-09-2017
3.
Inserted vide Notification No. 34/2017 – Central Tax dated 15-09-2017
4.
Substituted vide Notification No. 45/2017 – Central Tax dated 13-10-2017 before it was read as,
“2[(3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under rule 24 or who has applied for registration under sub-rule (1) of rule 8 may opt to pay tax under section 10 with effect from the first day of October, 2017 by electronically filing an intimation in FORM GST CMP-02, on the common portal either directly or through a Facilitation Centre notified by the Commis

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Rule 2
Definitions
GST
Preliminary
Rule 2 of Central Goods and Services Tax Rules, 2017
Definitions.
2. In these rules, unless the context otherwise requires,-
(a) “Act” means the Central Goods and Services Tax Act, 2017 (12 of 2017);
(b) “FORM” means a Form appended to these rules;
(c) “section” means a section of the Act;
(d) “Special Economic Zone” shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005 (28 of 2005)

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Rule 1
Short title, Extent and Commencement
GST
Preliminary
Rule 1 of Central Goods and Services Tax Rules, 2017
CHAPTER I
PRELIMINARY
Short title 1[****] and Commencement.-
1. (1) These rules may be called the Central Goods and Services Tax Rules, 2017.
(2) They shall come into force with effect from 22nd June, 2017.
 
 
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NOTES:-
1.
Omitted vide Notification No. 7/2017 – Central Tax dated 27-06-2017 before it was read as, “, Extent ”
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input tax credit on manpower supply charges
Query (Issue) Started By: – sachin shilamkar Dated:- 22-6-2017 Last Reply Date:- 23-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
We are manufacturer wish to hire manpower for our manufacturing activity from outsource agency. Agency will comply with all statutory requirements. We will pay them service charges on the monthly manpower cost between 5% to 10%.
Bill will be raised as cost + service charges on monthly basis. Can you pls

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Goods and services tax practitioners.
Section 48
GST – States
RETURNS
Telangana Goods and Services Tax Act, 2017
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 service tax practitioner to furnish the

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Cenvat credit of GTA under GST
Query (Issue) Started By: – Aitha RajyaLakshmi Dated:- 22-6-2017 Last Reply Date:- 23-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir,
Whether the Input Tax credit of Inputs, Capital Goods, Input Services were available for the Service provider i.e., transporter?
If it is so what is the sense of 5% NO ITC in the schedule of GST rates for services as approved by GST council?
Reply By piyush agarwal:
The Reply:
Transporter cannort used any In

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GST outreach programme for oil industry stakeholders
GST
Dated:- 22-6-2017

Bhubaneswar, June 21 (PTI) Union Petroleum Minister Dharmendra Pradhan today said implementation of GST will substantially benefit Odisha with the taxing point shifting from production base to consumption.
"Odisha will be hugely benefited as the taxing point will shift from production base to tax on consumption. As Odisha is a consuming state, tax revenue will be buoyant," Pradhan said at a GST outreach programme for oil industry stakeholders here.
The outreach programme was an initiative of the Union Ministry of Finance and Ministry of Petroleum and Natural Gas, Department of Finance and Commercial Taxes of Odisha and Oil Industry Odisha.

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and promote ease of doing business.
While motor spirit, high speed diesel, aviation turbine fuel, crude and natural gas are out of GST, all other petroleum products like superior kerosene oil, LPG, furnace oil, light diesel oil and lubricants will be covered by it, officials said.
Describing GST as a win-win situation for the country, participants said it will bring benefits to all stakeholders of industry, government and the consumer.
It will lower the cost of goods and services giving a boost to the economy and make products and services globally competitive, the said.
GST aims to make India a common market with common tax rates. It will remove economic barriers, thus paving way for an integrated economy at the national level, they n

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Unregistered under GST
Query (Issue) Started By: – raj kapoor Dated:- 22-6-2017 Last Reply Date:- 18-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear sir/madam
If a unregistered consignee sended goods to registered consignor through the transport.How should booked be booked such goods by the transporter .
Reply By RAMESH PRAJAPATI:
The Reply:
if a unregistered seller sells goods to GST Registered purchaser, then registered person is required to prepare tax invoice and pay

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GST roll out and preparations thereof
PUBLIC NOTICE NO. 20/2017 Dated:- 22-6-2017 Trade Notice
Customs
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, NEW HARBOUR ESTATE, THOOTHUKUDI – 628004.
C. No. VIII/48/06/2016-Cus.Pol.
Date: 22.6.2017
PUBLIC NOTICE NO. 20/2017
Subject:- reg.
Attention of all Exporters [Importers/Custom Brokers/ Clearing Agents / Steamer Agents/Shipping agents/Customs Cargo Service Providers/ Trade and Industry and Public is invited for the proposed roll out of Goods and Service Tax(GST) from 01.07.2017.
2. Customs too has a major stake in the early implementation of GST as IGST would begin to be levied on the imports from the very first day, the credit of which shall be available to the importers. Similarly, the refund on export of goods is contingent upon filing of (a) shipping bill accompanied by the GST invoice and (b) export general manifest. The changes imminent on the Customs side would thus be

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ensure hassle free movement of the goods across borders.
4. Levy of Duties
1. Sub-section (1) of section 5 of the Integrated Goods and Service Act, 2017 states that 'Subject to the provisions of sub-section(2), there shall be levied a tax called the integrated goods and services tax on all inter-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 of the Central Goods and Services Tax Act and at such rates, not exceeding forty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person:
Provided that the integrated tax on goods imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 on the value as determined under the said Act at the point when duties of customs are levied on the said goods un

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the value of the imported article as determined under sub-section (8).
(8) For the purposes of calculating the integrated tax under sub-section (7) on any imported article where such tax is leviable at any percentage of its value, the value of the imported article shall, notwithstanding anything contained in section 14 of the Customs Act, 1962, be the aggregate of-
(a) the value of the imported article determined under sub-section (1) of section 14 of the Customs Act, 1962 or the tariff value of such article fixed under sub-section (2) of that section, as the case may be; and
(b) any duty of customs chargeable on that article under section 12 of the Customs Act, 1962, and any sum chargeable on that article under any law for the time being in force as an addition to, and in the same manner as, a duty of customs, but does not include the tax referred to in sub-section (7) or the cess referred to in sub-section (9).
(9) Any article which is imported into India shall, in addition,

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eing enforce as an addition to, and in the same manner as, a duty of customs, but does not include the tax referred to in sub-section (7) or the cess referred to in sub-section (9).
5. It is requested that the Officers and the trade are kept well informed about the above new levies and the levies that are being subsumed, replaced or repealed. In this context, it is further requested that the fine-print of Taxation Laws (Amendment) Act, 2017 is read by the field Officers in detail. Customs ICES 1.5 application is also being modified to ensure that the new levies are applied and collected on all the imports from July 1st.
Changes in Bill of Entry and Shipping Bill Forms:
6. Since new provisions for levy of IGST and GST compensation cess on imports have been introduced under the Customs Tariff Act, 1975, Bill of Entry, Shipping Bill and Courier Regulations and Forms, both Manual and EDI, have been suitably modified and all such modified forms are available on the official website of C

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India. This is required for transfer of the IGST paid by the non GST importers to the account of the "consumption" state. Diplomatic organizations or UN bodies can quote their UIN issued by GSTN on the Bill of Entry. In this regard, DGFT has also issued Trade Notice No. 09/2018 dated 12.06.2017 wherein it has been indicated that with regard to importer/exporter registered with GSTN, importer/exporter would need to declare only GSTIN at the time of import and export of goods and the importers who are not registered under GST would use their PAN for imports. Changes have been made in the BE forms to capture details like GSTIN, PAN, State code etc. of the importer. Similar changes will also be incorporated for imports at SEZ and imports through Courier. In case of Courier, GSTIN for GST registered consignees or PAN for non-GST registered consignees, as applicable, has to be quoted in the bill of entry filed by the Courier agency, wherever goods are subject to IGST. For the time

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importer to claim the corresponding credit in the GST return.
EDI Shipping Bill:
9. The Integrated Goods and Services Tax Act, 2017, under section 16 provides that export of goods shall be and credit of input tax may be availed for making zero- rated supplies, notwithstanding that such supply may be an exempt supply. The section further lays down that a registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:
(a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed , without payment of integrated tax and claim refund of unutilised input tax credit; or
(b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed , on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied.
10. Under the GST Laws, taxpayers would be fil

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e the declarations made by the exporter on the GST return to confirm export.
12. For the time being, importers/exporters are advised to declare GSTIN, PAN and IEC while filing document for import/export of goods. However, over a period of time, declaration with regard to only GSTIN and PAN shall be required in the Shipping Bill.
Manual Bill of Entry and Shippinq Bill:
13. Since all the validation related to IGST refund or flow of IGST credit shall happen electronically between Customs EDI and OSTN, it is imperative hereon that the required data is captured electronically without fail for all the imports and exports whether or not through EDI location In case of EDI locations, Board has issued instructions vide F. No. 401/81/2011-Cus Ill dated 2nd June 2017 wherein it is envisaged that any manual bill of entry or shipping bill in EDI locations needs to be filed following the procedure laid out in the circular. Subsequently, Directorate of Systems issued ICES Advisory 009/2017 (GST)

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Specifying the Territorial Jurisdiction of the Chief Commissioner of Central Tax.
06/2017 Dated:- 22-6-2017 Trade Notice
GST
OFFICE OF THE COMMISSIONER OF CENTRAL TAX
CENTRAL GST COMMISSIONERATE: JAIPUR
NCR BUILDING, STATUE CIRCLE, C- SCHEME, JAIPUR-302005 (RAJ)
TRADE NOTICE No. 06/2017
Dated the 22nd June, 2017
Consequent upon issuance of Notification No. 02/2017-Central Tax dated June, 2017 issued by the Ministry of Finance, Department of Revenue, New Delhi, which have come into force with effect from 22nd June, 2017, specifying the territorial jurisdiction of the Chief Commissioner of Central Tax, Jaipur and territorial jurisdiction of the Principal Commissioner/Commissioner of Central Tax, Jaipur, the territorial jurisdiction Of the Central Goods & Service Tax Divisions & Ranges under each such Division Of this Commissionerate, is specified, as shown in Table annexed as Annexure I to this Trade Notice.
2. The Divisions/Ranges shall have jurisdiction over taxable pers

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n of the Chief
Commissioner of Central
Tax, Jaipur and territorial jurisdiction of the Principal
Commissioner/Commissioner
of Central Tax, Jaipur, the territorial jurisdiction of the Central
Goods & Service Tax
Divisions & Ranges under each such Division of this Commissionerate, is
specified, as
shown in Table annexed as Annexure I to this Trade Notice.
2.
The Divisions/Ranges shall have jurisdiction over taxable persons under Central Goods
& Service
Tax falling
within their respective jurisdiction.
All the trade and associations are requested to bring this to notice of all concerned.
Difficulty
if any, should
be brought to notice within 10 days.
Encl. Annexure I.
–
Authority Trade Notice No. 03/2017 dated 22.06.2017 issued by the Chief Commissioner,
Central Goods &
Service Tax and Central Excise (Jaipur Zone), Jaipur
Jshm se
(Ashutosh Baranwal)
Commissioner
C.No. V(16) Tech/Misc/GST/13/2017/2692-
Dated 22.06.2017
Copy forwarded for information and necessary

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ubhash Marg, C-Scheme, Jaipur-302001
Shri Arvind Khicha of Rajasthan Cement Manufacturer's Associations, C/o M/s Shree
Cement Ltd, J.L.N.Marg, Opp. Rajasthan University, Jaipur
(xii) Shri S. R. Agarwal, Rajasthan Steel Chamber, B-234, Road No. 9, V.K.I Area, Jaipur-
302013
(xiii) Sh. Suneel Dutt Goyal, Director General, Imperial Chamber of Commerce & Industry,
4- Vishnu Path
, Satya Vihar, Lal Kothi, Jaipur-302015.
(xiv) The Superintendent (Computer), Central GST Commissionerate, Jaipur for uploading
on the departmental
website.
Superintendent (Technical)
22/6/17
Annexure – |
JURISDICTION OF CENTRAL GOODS & SERVICE TAX DIVISIONS & RANGES FALLING UNDER CENTRAL GOODS & SERVICE TAX COMMISSIONERATE, JAIPUR
Division Code Division Name & Address Division jurisdiction
WM01
Range Code
WM0101
WM0102
WM0103
WM0104
WM0105
Central GST Division-A, Jaipur
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Range Name & Addres
Central GST Range-I
Central Excise b

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of N.H. 8 which mainly includes Shiv Vihar, Shrinivas Nagar, Udyog Nagar,
Shyam nagar, Shekhawati Nagar, Central Colony, Desh Prem Nagar, Nilgiri Colony, Maliyo ki Dhani, Krishi Upaj Mandi. Area on Sikar road beginning from express highway
upto boundaries of Amer tehsil, Area of Kalwar road beginning from express highway upto northern area of village Kalwar in revenue tehsil Jaipur which includes Macheda, New
|Loha Mandi, Green Park, Area opposite to Jodla power house which includes Rampuri Dabri, Neendad Benad, Saran Dungar (Jhotwara industrial area ext.), Kardhani, Jalsu,
Nangal Jaisa Bohra, Balaji Vihar etc. Area beginning from Jhotwara police station Nivaru road in Jhotwara upto crossing of express highway along Sikar railway line, Area
beginning from express highway crossing upto express highway crossing at Nivaru road along the Express Highway and Area beginning from Nivaru road crossing upto
intermediate area of Jhotwara police station which mainly includes Shops located

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Colony, Karni Vihar, Beed Jaisalya, Nilgiri vistar situated at
Jodla, Sahariya colony, Sudamapuri, Harmada and Sikar Main Road, Eastern part upto Harmada Todi Pahadi and all colonies situated in eastern area.
Area of Sikar Road, Area beginning from right hand side of opposite to V.K.I. Road No. 5 upto Ajmer- Delhi Express Highway (opposite to Road No. 14), Northern area of N.H.
8 which mainly includes Shiv vihar, Shrinivas Nagar, Udyog Nagar, Shyam nagar, Shekhawati Nagar, Central Colony, Desh Prem Nagar, Nilgiri Colony, Maliyo ki Dhani, Krishi
Upaj Mandi.
Area on Sikar road beginning from express highway upto boundaries of Amer tehsil, Area of Kalwar road beginning from express highway upto northern area of village Kalwar in
revenue tehsil Jaipur which includes Macheda, New Loha Mandi, Green Park, Area opposite to Jodla power house which includes Rampuri Dabri, Neendad Benad, Saran Dungar
|(Jhotwara industrial area ext.), Kardhani, Jalsu, Nangal Jaisa Bohra, Balaji Vihar etc.

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i, Ramnewshpuri, Shakti Nagar,
Shanti Nagar, Bhim Nagar etc.
Page
Division Code Division Name & Address
WM02
Range
WM0201
Code
WM0202
WM0203
WM0204
WM0205
Central GST Division-B, Jaipur
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Range Name & Address
Central GST Range-VI
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-VII
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-VIII
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-IX
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-X
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
División Jurisdiction
Middle Area, Starting from Jhotwara Overbridge straight towards Kalwar Road upto Express Highway, which includes shops and colonies (specially jagannathpuri mansarovar
colony, shiwaji nagar, lakshmi nagar, sindhi colony, kalyan kunj, vasudev nagar, shreera

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of main sikar road from Dhehar ke balaji to VKI road No. 1 and Jagdamba colony, krishna colony, jamuna colony, roadways dipo, soni hospital area,
|Central Spine area, from sector 1 to 10 (except sector 3 & 4) of Vidhyadhar Nagar and old Vidhyadhar Nagar and colonies of Papad ke hanuman area. subhash nagar, major
shaitan singh colony, right side area of jhotwara road, from panipetch T-point to ambabari circle, chomu puliya, neharu nagar, sanjay nagar colony, sitaram pura basti, ambabari
shopping center, ambabari metal colony, AWHO colony, naya khera area colonies like vivekanand colony, vijay vihar, jagdamba colony, krishna colony, lakshmi colony, lakshmi
nagar, prithvi colony, shankar colony, L.S. nagar, kishan marg, J.P. Colony, Madan Bari, Rajeev Nagar and other colonies, sector-3 & 4 of vidhyadhar nagar. starting from
amanishah nala (chomu puliya) staight towards sikar road upto front area of VKI road No. 5 and starting from jhotwara overbridge straight towars sikar railway lin

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dle Area, Starting from jhotwara overbridge straight towards khatipura overbridge which includes specially, colonies of both sides of khatipura road, khirni fatak road,
shreeram nagar, taranagar, chand bihari nagar, kailash nagar, kailashpuri, premnagar, kumawat colony, shilp colony, satya nagar, patel nagar, bhaumian nagar, shivpuri colony,
pratap nagar, ramnathpuri etc. Starting from Ajmr-Delhi Express highway towards Ajmer railway line upto border of rajasva tahsil jaipur and on kalwar road all colonies situated
in the south side of ending border of kalwar village and from kalwar village to both sides of kalwar road ending border of rajasva tahsil jaipur area wich includes specially
|kanakpura railway station, shivsinghpura, hathauj, tahsil phulera of jaipur district and sambhar lake area.
Whole area of Chomu tahsil including Kaladera and Jaitpura.
Dhehar ka Balaji area, eastern part of main Sikar road from Dhehar ke Balaji to VKI road No. 1 and Jagdamba colony, Krishna colony

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ura) Bhawani Nagar, Parasram Nagar, Vijaybari, Murlipura and left hand area of
Road No. 1 to 5 of Vishwakarma Industrial area which includes Shiv Nagar, Shankar Nagar, Pratap Nagar, Murlipura Scheme, Bank colony, Jamna Nagar, Shree Ram Nagar,
|Alkapuri, Mithila Nagar, Kalyan Nagar, Shyam Mitra Mandal Nagar, Bajarang Vihar, INS Nagar, Devdhar colony, Vidhansabha colony, Rameshwardham, Pravasi Nagar, Kedia
|palace road, Surya Nagar, Dadhich Nagar, Vishva Mitra Nagar, left hand area of Road No.5 of Pratap Nagar extention area. Area of Division-B which does not pertain to any
other Range.
page. 2
Division Code Division Name & Address
WM0
Range Cod
WM0301
Central GST Division-C, Jaipur
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Range Name
Central GST Range-XI
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
WM0302
Central GST Range-XII
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
WM0303
Central GST Range-XIII
Central Ex

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ta, Topkhane ka Rasta and their streets which does not include area of main Indira market, Chhoti chopar to right side of
Jaylal Munshi ka Rasta, Jaat ke kunwe ka Rasta, Bagru walo ka Rasta, Uniyaro ka Rasta, Balanand ji ka Rasta and the streets of their both sides. North area of Jhotwara from
Chandpole Gate to power house road, Khetri house, Sikar house, Daata house, Singda house, Shyamgarh house, Maaliyon ka Mohalla, Haaji colony, Nahri ka Naaka, Shastri
Nagar, Ram Nagar Housing Board Shastri Nagar. North part of Chandpole circle to Khasa Kothi circle, which includes Sindhi camp Hathi Babu (Kranti Nagar), East part of Khasa
Kothi circle to Sawai Jai Singh Circle, South part of Sawai Jai Singh circle to Shiv marg Jhotwara road, north and south part of Sawai Jai Singh circle to Kabir Marg power house
road, north part of Sawai Jai Singh circle to Shiv Marg Jhotwara road, south part of Shiv marg Jhotwara road to Jhotwara puliya, north part of Panipech tiraha to Khasa Kothi
circle v

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k to Ramganj
Chopad, Mehandi ka chowk, Chowkri Sarhad. Galta road, Surajpole market, Pahadganj, Heeda ki mori, Mandi khatikaan, Laxminarayanpuri, Meethi kothi, Seetarampuri, Ghoda|
nikas road, Babu ka teeba.
Range jurisdiction | A
Outer area of Chandpole Gate which includes east area of Sansar Chandra Road, Jalupura, Mir Ji Ka Bagh, MLA Quarters, Both sides of Jalupura Link Road, New grain mandi
(Chandpole), shops/organizations opening towards main road from chandpole circle to west side of Sansar Chandra road. north side area starting from Jalupura link road to Khasa
kothi circle via MI road which includes both sides of Motilal Atal road, Park Street, south side of station road from Chandpole circle to Khasa Kothi circle which includes
Vanasthali Marg, Loha Mandi, Lalpura colony, Ramnagar colony, Dudu Bagh and Hotel Mansingh.
Shops of right side from Chandpole Market to Khazane walo Ka Rasta, Bhindo ka Rasta, Kalyan ji ka rasta, Nindrao ji ka rasta, Topkhane ka rasta and their

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and west part
of Khasa Kothi circle to Sawai Jai Singh circle which includes complete area of Badodiya basti and Sain colony. North and south part of Sawai Jai Singh circle to Chinkara
canteen which includes complete area of Indra colony, Sindhi colony and Chinkara canteen.
Both sides of Tripoliya market from Chhoti chopar to badi chopar, Katla Manihari, Sethi complex, Kishore niwas, Tanwar ji ka nohra, Uday Singh ki haweli, Nawab sahab ki
haweli, Shree ji ki mori and Khanda Hawamahal, Hawamahal market, both sides of Sirahdyodhi market upto Subhash chowk. Maharani Gayatrid devi market, Shrdul singh ki naal,
Cheeni ki burj, Bandri ki nasik, Khandar ka rasta, City Palace, City Palace chowgan stadium, Taal katora, Kanwar nagar, Moti katla market and Jorawar singh ka gate and
Chowkri Gangapole, Brahmpuri gate to Mangla marg Govind nagar west, Nagar nigam colony, upto mount road.
Both sides of Ramganj market, both north and south side of khanda Manak chowk to Ramganj chopad, Mehandi

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i Chaupar, shops on both sides of Tikkadmal Rasta starting from Kishanpol Market upto
Khazaane Walo ka Rasta, shops on both sides of Chandpole Main Market starting from Choti Chaupar upto Khazaane Walo ka Rasta, Mishra Raja ji ka Rasta, Baba
Harishchandra Marg, lanes on both the sides of Khejdo ka Rasta and shops on left side of Khazaane Walo ke Rasta (starting from Chandpole Market upto Tikkadmal ka Rasta).
Shops on left side of Kishanpole Market starting from Ajmeri Gate upto Choti Chaupar (upto Tikkadmal Ka rasta) Mishra Raja ji Ka Rasta, Baba Harishchandra Marg, Khejdo ka
rasta, shops on left side of Khazaane Walo ka Rasta (starting from Tikkadmal Rasta upto Indira Bazaar) (excluding Indira Bazaar) including Namak Ki Mandi, Moriza tower,
Raisar Plaza, Anand Chamber, Doongri House. Area of Deenanath ji ki Gali starting from Choti Chaupar upto Chandpole Market excluding Main Market, Nahargarh Road,
Govindrao Ji ka Rasta and area of Baraah Ji ki Gali starting from Choti Chaupar

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Market, both sides of Johri Market. Haldiyo Ka Rasta, lanes starting from Ghee walo ka Rasta upto Ramganj Market,
Maniram Ji ki Kothi Ka Rasta, Mehron ka Rasta, Niwai Mehant ka Rasta, Thakur Pachewar Ka Rasta, Dara Market, Delhi Byepass Road and Automobile Nagar. Kundigar Bhairu
|Ji ka Rasta, Motisingh Bhaumiyon ka Rasta, Sanjay Market, Purani Kotwali ka Rasta, Anaaz Mandi of Johri Market, Raigaro ki Kothi, Luharon ka khurra, area starting from
Ramganj Chaupar upto Ghaatgate Main Road.
Range Jurisdiction
Shops on the left side of Kishanpol Market starting from Tikkadmal Rasta upto Choti Chaupar, shops on both sides of Tikkadmal Rasta starting from Kishanpol Market upto
Khazaane Walo ka Rasta, shops on both sides of Chandpole Main Market starting from Choti Chaupar upto Khazaane Walo ka Rasta, Mishra Raja ji ka Rasta, Baba
Harishchandra Marg, lanes on both the sides of Khejdo ka Rasta and shops on left side of Khazaane Walo ke Rasta (starting from Chandpole Market upto Tikkadmal

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ri Gate upto Chhoti Chaupar and all lanes of Modikhana Chaukri excluding Nehru market. Both sides of Chaura rasta,
Telipara, Indira market and Nehru market, both sides of Bapu market including Link road, Dhoola House and Parsoiya market.
Gopal Ji Ka Rasta, Vidhyadhar Ka Rasta, Katla Purohit Ji, Hanuman Ji Ka Rasta. Partaaniyon Ka Rasta, Pitliyo Ka Rasta, Pitliyo Ka chowk, Jadiyon Ka Rasta, Saunthlee Walo Ka
Rasta, Lanes of Ramchandra Ji which open up from northern side of Ramganj Market upto Motikatla Market and from Ghoda Nikas upto Subhash Chowk and Ramlala Ji Ka
Rasta, Patwon Ka Rasta. Agrasen Market, both sides of Johri Market.
Haldiyo Ka Rasta, lanes starting from Ghee walo ka Rasta upto Ramganj Market, Maniram Ji ki Kothi Ka Rasta, Mehron ka Rasta, Niwai Mehant ka Rasta, Thakur Pachewar Ka
Rasta, Dara Market, Delhi Byepass Road and Automobile Nagar. Kundigar Bhairu Ji ka Rasta, Motisingh Bhaumiyon ka Rasta, Sanjay Market, Purani Kotwali ka Rasta, Anaaz
Mandi of Johri Marke

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Achrol, Chandvaji, Lakher, Dolatpura, Bagwada, Chop-Bilonchi, Rundal, Manpura-Machedi, Ghatwada, Jalsu-Jahota, Rampura-Dabdi. Any other Area of
Tehsil Amer which is not specified elsewhere. Whole revenue area of the Tehsils Shahpura and Viratnagar. Whole area of the Tehsil Kotputli. Area of Malviya Nagar situated
between Delhi Railway line and Mahesh Marg in which Gaurav Tower, Crystal Court, World Trade Park, D block & Kalyan Colony exists. Area Comprising North portion|
moving from JDA Circle to JLN Marg till Malviya Nagar Flyover, North-Eastern Area from Malviya Nagar Flyover to railway line of Jagatpura railway station, north Area from
Jagatpura railway station to Jhalana dungri marg including Malviya Nagar Industrial area and Western area beside Jhalana pahadi til! Jawahar Nagar bypass. Area between JDA
|Circle and Rambag Circle from Bhawani Singh Road to Tonk Road and JLN Marg till Ashram Marg including Gandhi Nagar, Bapu Nagar and Bajaj Nagar. Whole area of Tehsil
|Bassi

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Ji, Govind Nagar east. Amer Road (Til! Gurjar Ghati) from Jorawar Singh Gate, Ramgarh Road
(Till Purana Chungi Naka). Whole area of revene tehsil Amer- Jaysinghpura Khor, Sadva, Natata, Amer, Kakrel, Naradpura, Bhanpur-Kalan, Lalwas, Langdiyawas, Kukas,
|Gunavata, Labana, Achroi, Chandvaji, Lakher, Dolatpura, Bagwada, Chop-Bilonchi, Rundal, Manpura-Machedi, Ghatwada, Jalsu-Jahota, Rampura-Dabdi.
Whole revenue area of the Tehsils Shahpura and Viratnagar. Whole area of the Tehsil Kotputli.
WM0502
Central GST Range-XXII
(Kotputli)
Excise building, Sector-10,
Vidhyadhar Nagar, Jaipur
Central
WM0503
Central GST Range-XXIII
WM0504
WM0505
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-XXIV
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-XXV
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Area of Malviya Nagar situated between Delhi Railway line and Mahesh Marg in which Gaurav Tower, Crystal Co

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ast side of Sanganer Chauraha to Jagatpura railway station that coprises whole
[northern area of Jagatpura Road. Whole area from southern side of bypass from Jawahar Circle to Delhi railway line till Jagatpura Railway Station. Further northern side area from
Jagatpura Railway line to Delhi railway line and Area of Sanganer Tehsil (in east area till Tehsil Bassi jurisdiction starts and in north till Jhalan pahadi).
Page 5
Division Code Division Name & Address ·
WMO
Central GST Division-F, Jaipur
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Range
WM0601
Ratige Name & Addr
Central GST Range-XXVI
WM0602
WM0603
WM0604
WM0605
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-XXVII
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-XXVIII
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-XXIX
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Cent

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south of Gopalpura bypass.
Range Jurisdiction
Area of both sides from Amanishah Runnel in Sanganer Town towards west to main market, Kagaji Mohalla, Sanganer Town and area attached to that, Area nearby Muhana
Mandi, Diggi Road, Saipura Byepass
. Area of Sanganer Tehsil which is not included elsewhere.
While walking south to Bambala Pulia on Tonk Road in Sanganer Tehsil area which includes Sitapura Industrial Area & Sitapura, Beelwa and Vatika area. From Jagatpura
Railway Station towards Delhi
covering right side area upto Sanganer Tehsil end and Jagatpura & Goner Road.
From Ajmer road Bhankrota pulia towards Bhankrota town covering both side of road, Mahapura SEZ, Dehamikala, Bagru, Bagru Industiral Area & Mozmabad Tehsil.
From Sanganer flyover towards east upto Jagatpura railway station via Airport & from Sanganer Flyover towards west upto Amanishah runnel & both sides of road from tonk road
towards south upto Bambala
Pulia including Pratap Nagar. Phagi & Chaksu Tehsil incl

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Code Division Name & Address
WMC
Range Code
WM0701
Central GST Division-G, Jaipur
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Range Name & Mildress
Central GST Range-XXXI
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
WM0702
Central GST Range-XXXII
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Division Jurisdiction
Jaipur Railway Station to Khatipura Railway Bridge on Ajmer railway line and area between Ajmer Pulia to Queens Road turn on Ajmer road (Sodala T-point to Queens Road
turn
excluding main Ajmer road), East area from Queen's road on Ajmer Road to Khatipura Pulia on Ajmer Railway Line, From Jharkhand Mod on Sirsi road towards Khatipura T
point towards 200 feet bypass. Right side of area of railway line from Jharkhand mod on Sirsi road via Khatipura T-point upto 200 ft bypass road which includes officer's colony,
Hanuman
nagar extension, NBC road (NEI), Hasanpura, Madrampura, Sushilpura, Hatwada road, Jaswant

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Gopalpura bypass via Kisan Dharam Kanta to Bhankrata pulia on Ajmer road. Right
side of road joining New Sanganer road to Gurjar ki Thadi which includes Shyam nagar, Devi nagar, Vivek Vihar. Right side area of road through T.N Mishra Marg & Kings road
(excluding main road) from Gurjar ki thadi to Gopalpura bypass including colonies Rail Nagar, Santosh Nagar etc. whole area on main Ajmer road from Sodala T-point to
Bhankrota (excluding Bhankrota), right side of Ajmer road from 200 feet bypass which includes Rajni Vihar, Shalimar Bagh, Kamla Nehru Nagar, KCC Nagar, Lalarpura (Gandhi
path west), Karni Palace, Bajri Mandi Road area after 200 ft. bypass on Sirsi road which includes Panchyawala, Meenawala, Kanakpura, Bindayka & nearby areas upto Sirsi road.
Kartarpura Railway Phatak situated at Swai Madhopur railway line to 22 Godam Ind. Area and left hand side area of Chambhal power house on walking along west side of Hawa
Sadak and walking along south side of left hand side of Gujja

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Kisan Dharam Kanta and left of road towards south of New Sanganer road to Veer Tejaji Marg Sector 1,2,3,4,5,6
(
zone 10
to 69) upto Shipra path (excluding main Shipra Path). North of Main Shipra Path. North of Mansarowar Ind. aea railway pulia to New Sanganer road upto Kisan Dharam
Kanta, right side situated Veer Tejaji marg to Madhyam Marg in the East which includes Sector 8 ( Zone 80-84), Sector 10 (Zone 100-106), Sector 12 (Zone 120-124). Includes
Mansarowar Industrial Area.
Range ducisdi fon
Jaipur Railway Station to Khatipura Railway Bridge on Ajmer railway line and area between Ajmer Pulia to Queens Road turn on Ajmer road (Sodala T-point to Queens Road
turn excluding main Ajmer road), East area from Queen's road on Ajmer Road to Khatipura Pulia on Ajmer Railway Line, From Jharkhand Mod on Sirsi road towards Khatipura T
point towards 200 feet bypass. Right side of area of railway line from Jharkhand mod on Sirsi road via Khatipura T-point upto 200 ft bypass road which i

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bypass through Kings Road which includes Shyam Nagar extension, Padmati Colony-I &II, Nirman Nagar, Rani Sati Nagar, Dr. Rajendra prasad nagar. Right area from Dr. T.N.
Mishra Marg to Gopalpura bypass via Kisan Dharam Kanta to Bhankrata pulia on Ajmer road.
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1
WM0703
Central GST Range-XXXIII
WM0704
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-XXXIV
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
WM0705
Central GST Range-XXXV
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Right side of road joining New Sanganer road to Gurjar ki Thadi which includes Shyam Nagar, Devi Nagar, Vivek Vihar. Right side area of road through T.N Mishra Marg &
Kings road (excluding main road) from Gurjar ki Thadi to Gopalpura bypass including colonies Rail Nagar, Santosh Nagar etc. whole area on main Ajmer road from Sodala T-|
point to Bhankrota (excluding Bhankrota), right side of Ajmer road from 200 feet bypass which in

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wai Madhopur railway lines to Mahesh Nagar phatak in North to Kartarpura phatak towards west from Mid
region of Gurjar ki Thadi which includes Surya Nagar, Arjun Nagar, Mahesh Nagar, 80 ft Road, Bhagwati Nagar, Saini Colony, Shree Gopal Nagar, from Gujjar ki Thadi to
Sodala right side of main New Sanganer road including area of Ganesh Nagar, Rupvihar, Goverdhan colony, Kailashpuri, Shiva colony and Ram Nagar.
West of road joining Ganga Jamuna Petrol Pump situated over Gopalpura Bypass to Kisan Dharam Kanta and left of road towards south of New Sanganer Road to Veer Tejaji
marg Sector 1,2,3,4,5,6 (zone 10 to 69) upto Shipra path (excluding main Shipra path). North of Main Shipra path. North of Mansarowar Ind. Area Railway pulia to New Sanganer
road upto Kisan Dharam Kanta, right side situated Veer Tejaji marg to Madhyam marg in the East which includes Sector 8 (Zone 80-84), Sector 10 (Zone 100-106), Sector 12 (
Zone 120-124). Includes Mansarowar Industrial Area.
Page – 8
:
Divi

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ent hostel by Chomu House, Mid area lying between of C-Scheme. Southern area of
Sardar Patel road while moving from Statue Circle to Prithviraj road. Further moving in South from Sardar Patel road left side area of road from 22 Godam Pulia to Ambedkar
Circle upto Rambagh. Left side area of road, over Tonk road, while moving in North from Laxmi Mandir Tiraha upto Rambagh circle. Left side area of road while moving in west
from Rambagh circle, moving by Ambedkar circle, to Sahkaar Circle. Whole left side area of road while moving from beneath Bais Godam pulia upto Laxmi Mandir Tiraha.
Sudarshanpura Industrial area. Whole right side area from Imliwala phatak to Kartarpura phatak and left side area of Sudarshanpura Industrial area. Tehsil Tonk, Tehsil Newai and
Tehsil Peeplu. Tehsil Todaraisingh and Malpura, Tehsil Dooni, Deoli and Uniyara.
“Range Jurisdiction
”
Left side area of Tonk road from Gopalpura byepass fly-over to Tonk phatak pulia to Laxmi Mandir tiraha and from there to

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nd left side area of Sudarshanpura Industrial area. That area of Division-H which is not included
in any Range.
Tehsil Tonk, Tehsil Newai and Tehsil Peeplu.
Vidhyadhar Nagar, Jaipur
Central GST Range-XL (Tonk) Tehsil Todaraisingh and Malpura, Tehsil Dooni, Deoli and Uniyara.
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Page 9
Division Code Division Name & Address
WMC
Central GST Division-I, Jaipur
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Range code | Range Name & Address.
WM0901
WM0902
WM0903
WM0904
WM0905
Central GST Range-XLI
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-XLII
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-XLIII
Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-XLIV
|Central Excise building, Sector-
10, Vidhyadhar Nagar, Jaipur
Central GST Range-XLV
Central Excise building, Sector-
10, Vidhyadhar Nagar,

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Jalupura Link Road including Navjeevan Plaza,
Saraogi Mansion, Golccha Trade Centre and Central Part of walled city starting from Ajmeri gate to Jalupura Link Road which includes Jayanti Market, Gopinath Marg, Kamla
Nehru Market and New Colony. Area situated between Government Hostel and Ajmer Road Puliya which includes Kalwar Scheme, Hathroi Fort and Gopalbari. Southern side of
area starting from Sanganeri Gate to Government Hostel at Mirza Ismail Road till Railway Station Chouraha including inside area of Sanganeri gate Mahila Chikitsalya, area
including Fateh Singh Dharamshala and its nearby area. Left side of Ajmer road starting from Sodala Police station to Sahakar Bhavan on Hawa Sadak. Both sides of Parivahan
Marg starting from Sahakar Bhavan to Government Hostel including Civil Lines, Chomu House, Dhuleshwar Garden.
Range Jurisdiction
Area of Tilak Nagar, Rajapark, South-East side of Govind Marg starting from Moti Doongri Circle to Barafkhana Chouraha, Jawahar Nagar, Sin

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lled city starting from Ajmeri Gate to Jalupura Link Road which includes Jayanti Market, Gopinath Marg, Kamla Nehru Market and New Colony. Area situated between
Government Hostel and Ajmer Road Puliya which includes Kalwar Scheme, Hathroi Fort and Gopalbari.
Southern side of area starting from Sanganeri Gate to Government Hostel at Mirza Ismail Road till Railway Station Chouraha including inside area of Sanganeri gate Mahila
Chikitsalya, area including Fateh Singh Dharamshala and its nearby area. Left side of Ajmer road starting from Sodala Police station to Sahakar Bhavan on Hawa Sadak. Both
sides of Parivahan Marg starting from Sahakar Bhavan to Government Hostel including Civil Lines, Chomu House, Dhuleshwar Garden.
Page 10
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WMJ
Division Code Division Name & Address
Central GST Division-J, Ajmer
Central Revenue Building, Near
Bus Stand, Ajmer
Range Code
WM1001
WM1002
Range Name & Addr
Central GST Range-XLVI
Central Revenue Building, Near
Bus Stand, Ajmer
Central

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eawer. Area of Beawar Tehsil and Tatgarh
. Area of Tehsil Masuda and Bijay
Nagar.
nga hp sařction
Starting from Balaji Mandir Near Gagwana, Jaipur towards Ajmer city area on the right hand side via Gughara Collectorate, Kutchary Road Gandhi Bhawan Madargate Nala
Bazar Dargah, Dhai din ka Jhopra to Pushkar Road, Pushkar and Pisangan Tehsil.
Starting from Balaji Mandir Near Gagwana, Jaipur towards Ajmer city area on the left hand side via Gughara Collectorate, Kutchary Road Gandhi Bhawan Madargate Nala Bazar
Dargah upto limit of Pisangan and Beawer Tehsil on the right hand side of the NH-8 starting from Ajmer towards Beawer.
Left hand side of Gandhi Bhawan Chouraha to station road via Martindel Bridge to Nasirabad Road including Palra, Srinagar till boundary of Nasirabad, Beawar and Kishangarh|
Tehsil and the left hand side of the NH-8 starting from Ajmer towards Beawer. Any other area of Division-J not specified elsewhere.
Area of Beawar Tehsil and Tatgarh.
WM1005
Vidhya

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nder Sindri). Area of Nasirabad, Kekri Bhinay and Sarwar Tehsil.
Range Name & Address
Central GST Range-LI
Range Jurisdiction
New City Kishangarh upto R.K. Collage, Majhela Road, Old city Kishangarh, RIICO Industrial Area, Silora, Arain village & Surrounding, Industrial Area Tikawada, RIICO
(Kishangarh) Near Purani Mill Industrial Area, Gegal., any other area of Kishangarh Tehsil not specified elsewhere.
Madanganj Kishangarh city (including Area around Khoda Ganeshji Road), Old RIICO Industrial Area, Kishangarh. Left side of road from Makrana Chouraha to Roopangarh,
|(Kishangarh) Near Purani Mill R.K. Marble Line.
Chauraha, Madanganj
WM1102
Central GST Range-LII
Chauraha, Madanganj
WM1103
Central GST Range-LIII
WM1104
(Kishangarh) Near Purani
Mill Chauraha, Madanganj
Central GST Range-LIV
(Nasirabad-Kekri) Near Bus
Stand, Jaipur Road, Ajmer
Right side of road from Makrana Chouraha to Roopangarh (Opp R.K. Marble Line). RIICO Industrial Area, Harmara Road, Tunkada Roa

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