Jurisdiction of Central Tax Officers - CGST officers - 02/2017 - Central GST (CGST)

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE CENTRAL BOARD OF EXCISE AND CUSTOMS Notification No.2/2017-Central Tax New Delhi, the 19th June, 2017 29 Jyaistha, 1939 Saka G.S.R 609 (E).- In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) , 6 [ the Government ] hereby appoints- (a) Principal Chief Commissioners of Central Tax and Principal Directors General of Central Tax, (b) Chief Commissioners of Central Tax and Directors General of Central Tax, (c) Principal Commissioners of Central Tax and Principal Additional Directors General of Central Tax, (d) Commissioners of Central Tax and Additional Directors General of Central Tax, (e) Additional Commissioners of Central Tax and Additional Directors of Central Tax, (f) Joint Commissioners of Central Tax and Joint Directors of Central Tax, (g) Deputy Commissioners of Central Tax and Deputy Directors of Central Tax, (h) Assistant Commissioners of Central Tax and Assistant Directors of Central Tax, (i) Commissioners of Central Tax (Audit), (j) Commissioners of Central Tax (Appeals), (k) Additional Commissioners of Central Tax (Appeals), 2 [ (l) Joint Commissioner of Central Tax (Appeals) ] and the central tax officers sub-ordinate to them as central tax officers and vests them with all the powers under both the said Acts and the rules made thereunder with respect to the jurisdiction specified in the Tables given below. 2. The Principal Chief Commissioners of Central Tax or the Chief Commissioners of Central Tax, as the case may be, specified in column (2) of Table I, are hereby vested with the territorial jurisdiction over the- (a) Principal Commissioners of Central Tax and Commissioners of Central Tax, as the case may be, specified in the corresponding entry in column (3) of the said Table; (b) Commissioners of Central Tax (Appeals) specified in the corresponding entry in column (4) of the said Table; (c) Additional Commissioners 3 [ or Joint Commissioners ] of Central Tax (Appeals) specified in the corresponding entry in column (4) of the said Table; and (d) Commissioners of Central Tax (Audit) specified in the corresponding entry in column (5) of the said Table. 3. The Principal Commissioners of Central Tax or the Commissioners of Central Tax, as the case may be, specified in column (2) of Table II and the central tax officers sub-ordinate to them, are hereby vested with the territorial jurisdiction specified in the corresponding entry in column (3) of the said Table. 1 [ Notwithstanding anything contained in this notification, the central tax officer specified in column (3) of Table I and the officers subordinate to him shall exercise powers under sections 73, 74, 75 and 76 of Chapter XV of the said Act throughout the territorial jurisdiction of the corresponding central tax officer specified in column (2) of the said Table in respect of those cases as may be assigned by the Board. ] 11 [ 3A. Notwithstanding anything contained in paragraph 3, the Additional Commissioners or the Joint Commissioners of Central Tax, as the case may be, subordinate to the Principal Commissioners of Central Tax or the Commissioners of Central Tax, as specified in column (2) of Table V, are hereby vested with the powers as specified in the corresponding entry in Column (3) of the said Table. ] 4. The Commissioners of Central Tax (Appeals) and 4 [ any officer not below the rank of Joint Commissioner (Appeals) ] specified in column (2) of Table III and the central tax officers subordinate to them are hereby vested with the territorial jurisdiction of the Principal Commissioners of Central Tax or the Commissioners of Central Tax, as the case may be, specified in the corresponding entry in column (3) of the said Table. 5. The Commissioners of Central Tax (Audit) specified in column (2) of Table IV and the central tax officers subordinate to them are hereby vested with the territorial jurisdiction of the Principal Commissioners of Central Tax or the Commissioners of Central Tax, as the case may be, specified in the corresponding entry in column (3) of the said Table. Table I Jurisdiction of Principal Chief Commissioner/Chief Commissioner of Central Tax in terms of Principal Commissioners/Commissioners of Central Tax, Commissioners of Central Tax (Appeals), Additional Commissioner 5 [ or Joint Commissioner ] of Central Tax (Appeals) and Commissioners of Central Tax (Audit) Sl. No. Principal Chief Commissioner / Chief Commissioner of Central Tax Jurisdiction of Principal Chief Commissioner / Chief Commissioner of Central Tax in terms of Principal Commissioner/ Commissioner of Central Tax Jurisdiction of Principal Chief Commissioner/ Chief Commissioner of Central 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 Commissioner Rajkot 1.4.2 Commissioner Rajkot and Commissioner Rajkot (Appeals) Additional (Appeals) 1.5.2 Commissioner (Audit) Rajkot 1.3.5 Commissioner Bhavnagar 1. 3.6 Commissioner Kutch (Gandhidham) 2 Principal Chief Commissioner Bengaluru 2.3.1 Principal Commissioner Bengaluru East 2.4.1 Commissioner (Appeals I) Bengaluru and Additional Commissioner 5 [or Joint Commissioner] (Appeals I) Bengaluru 2.5.1 Commissioner (Audit I) Bengaluru 2.3.2 Commissioner Bengaluru South 2.3.3 Commissioner Bengaluru North 2.4.2 Commissioner (Appeals II) Bengaluru and Additional Commissioner 5 [or Joint Commissioner] (Appeals II) Bengaluru 2.5.2 Commissioner (Audit II) Bengaluru 2.3.4 Commissioner Bengaluru North West 2.3.5 Principal Commissioner Bengaluru West 2.4.3 Commissioner (Appeals ) Mysuru and Additional Commissioner 5 [or Joint Commissioner] (Appeals) Mysuru 2.5.3 Commissioner (Audit) Mysuru 2.3.6 Principal Commissioner Mysuru 2.3.7 Commissioner Belgavi 2.4.4 Commissioner (Appeals) Belgavi and Additional Commissioner 5 [or Joint Commissioner] (Appeals) Belgavi 2.5.4 Commissioner (Audit) Belgavi 2.3.8 Commissioner Mangalore 3 Chief Commissioner Bhopal 3.3.1 Principal Commissioner Bhopal 3.4.1 Commissioner (Appeals) Bhopal and Additional Commissioner 5 [or Joint Commissioner] (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 Commissioner Chandigarh 5.3.1 Principal Commissioner Chandigarh 5.4.1 Commissioner (Appeals) Chandigarh and Additional Commissioner 5 [or Joint Commissioner] (Appeals) Chandigarh 5.5.1 Commissioner (Audit) Chandigarh 5.3.2 Commissioner Shimla 5.3.3 Commissioner Jammu 5.4.2 Commissioner (Appeals) Jammu and Additional Commissioner 5 [or Joint Commissioner] (Appeals) Jammu 5.5.2 Commissioner (Audit) Jammu 5.3.4 Principal Commissioner Ludhiana 5.4.3 Commissioner (Appeals) Ludhiana and Additional Commissioner 5 [or Joint Commissioner] (Appeals) Ludhiana 5.5.3 Commissioner (Audit) Ludhiana 5.3.5 Commissioner Jalandhar 6 Principal Chief Commissioner Chennai 6.3.1 Principal Commissioner Chennai North 6.4.1 Commissioner (Appeals I) Chennai and Additional Commissioner 5 [or Joint Commissioner] (Appeals I) Chennai 6.5.1 Commissioner (Audit I) Chennai 6.3.2 Commissioner Puducherry 6.3.3 Commissioner Chennai South 6.4.2 Commissioner (Appeals II) Chennai and Additional Commissioner 5 [or Joint Commissioner] (Appeals II) Chennai 6.5.2 Commissioner (Audit II) Chennai 6.3.4 Commissioner Chennai Outer 6.3.5 Principal 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 8 [ 7.4.2 Commissioner (Appeals I) Delhi and Additional 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] (Appeals) Guwahati and Additional Commissioner 5 [or Joint Commissioner] (Appeals) Shillong 8.5.1 Commissioner (Audit) Shillong 8.3.2 Commissioner Dibrugarh 8.3.3 Commissioner Shillong 8.3.4 Commissioner Itanagar 8.3.5 Commissioner Dimapur 8.3.6 Commissioner Imphal 8.3.7 Commissioner Aizawl 8.3.8 Commissioner Agartala 9 Chief Commissioner Hyderabad 9.3.1 Principal Commissioner Hyderabad 9.4.1 Commissioner (Appeals I) Hyderabad and Additional Commissioner 5 [or Joint Commissioner] (Appeals I) Hyderabad 9.5.1 Commissioner (Audit I) Hyderabad 9.3.2 Commissioner Rangareddy 9.3.3 Commissioner Medchal 9.4.2 Commissioner (Appeals II ) Hyderabad and Additional Commissioner 5 [or Joint Commissioner] (Appeals II) Hyderabad 9.5.2 Commissioner (Audit II) Hyderabad 9.3.4 Commissioner Secunderabad 10 Chief Commissioner Jaipur 10.3.1 Principal Commissioner Jaipur 10.4.1 Commissioner (Appeals) Jaipur and Additional Commissioner 5 [or Joint Commissioner] (Appeals) Jaipur 10.5.1 Commissioner (Audit) Jaipur 10.3.2 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 (Appeals) Lucknow and Additional Commissioner 5 [or Joint Commissioner] (Appeals) Lucknow 12.5.1 Commissioner (Audit) Lucknow 12.3.2 Commissioner Agra 12.3.3 Commissioner Kanpur 12.4.2 Commissioner (Appeals) Allahabad and Additional Commissioner 5 [or Joint Commissioner] (Appeals) Allahabad 12.5.2 Commissioner (Audit) Kanpur 12.3.4 Commissioner Allahabad 12.3.5 Commissioner Varanasi 13 Chief Commissioner Meerut 13.3.1 Principal Commissioner Meerut 13.4.1 Commissioner (Appeals) Meerut and Additional Commissioner 5 [or Joint Commissioner] (Appeals) Meerut 13.5.1 Commissioner (Audit) Meerut 13.3.2 Commissioner Ghaziabad 13.3.3 Principal Commissioner Noida 13.4.2 Commissioner (Appeals) Noida and Additional Commissioner 5 [or Joint Commissioner] (Appeals) Noida 13.5.2 Commissioner (Audit) Noida 13.3.4 Commissioner Gautam Buddh Nagar 13.3.5 Commissioner Dehradun 13.4.3 Commissioner (Appeals) Dehradun and Additional Commissioner 5 [or Joint Commissioner] (Appeals) Dehradun 13.5.3 Commissioner (Audit) Dehradun 14 Principal Chief Commissioner Mumbai 14.3.1 Principal Commissioner Mumbai South 9 [ 14.4.1 Commissioner (Appeals II) Mumbai and Additional 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 Commissioner] (Appeals) Thane 14.5.5 Commissioner (Audit) Thane 14.3.10 Commissioner Thane Rural 14.3.11 Commissioner Bhiwandi 15 Chief Commissioner Nagpur 15.3.1 Principal Commissioner Nagpur-I 15.4.1 Commissioner (Appeals) Nagpur and Additional Commissioner 5 [or Joint Commissioner] (Appeals) Nagpur 15.5.1 Commissioner (Audit) Nagpur 15.3.2 Commissioner Nagpur-II 15.3.3 Commissioner Nashik 15.4.2 Commissioner (Appeals) Nashik and Additional Commissioner 5 [or Joint Commissioner] (Appeals) Nashik 15.5.2 Commissioner (Audit) Nashik 15.3.4 Commissioner Aurangabad 16 Chief Commissioner Panchkula 16.3.1 Principal Commissioner Gurugram 16.4.1 Commissioner (Appeals) Gurugram and Additional Commissioner 5 [or Joint Commissioner] (Appeals) Gurugram 16.5.1 Commissioner (Audit) Gurugram 16.3.2 Commissioner Faridabad 16.3.3 Commissioner Panchkula 16.4.2 Commissioner (Appeals) Panchkula and Additional Commissioner 5 [or Joint Commissioner] (Appeals)Panchkula 16.5.2 Commissioner (Audit) Panchkula 16.3.4 Commissioner 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 Commissioner Thiruvananthapur am 19.3.1 Commissioner Thiruvananthapuram 19.4.1 Commissioner (Appeals) Kochi and Additional Commissioner 5 [or Joint Commissioner] (Appeals) Kochi 19.5.1 Commissioner (Audit) Kochi 19.3.2 Principal Commissioner Kochi 19.3.3 Commissioner Kozhikode 20 Chief Commissioner Vadodara 20.3.1 Principal Commissioner Vadodara-I 20.4.1 Commissioner (Appeals) Vadodara and Additional Commissioner 5 [or Joint Commissioner] (Appeals) Vadodara 20.5.1 Commissioner (Audit) Vadodara 20.3.2 Commissioner Vadodara-II 20.3.3 Commissioner Surat 20.4.2 Commissioner (Appeals) Surat and Additional Commissioner 5 [or Joint Commissioner] (Appeals) Surat 20.5.2 Commissioner (Audit) Surat 20.3.4 Commissioner Daman 21 Chief Commissioner Visakhapatnam (Amaravathi) 21.3.1 Principal Commissioner Visakhapatnam 21.4.1 Commissioner (Appeals) Guntur and Additional Commissioner 5 [or Joint Commissioner] (Appeals) Guntur 21.5.1 Commissioner (Audit) Guntur 21.3.2 Commissioner Guntur 21.3.3 Commissioner 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 between Rakhial Society and Rakhial Village passing through the backside of Monogram Mills upto Naroda Highway. From there, it includes the area lying on the eastern side of Narol-Naroda Highway upto the intersection of Narol- Naroda Highway and Odhav Road at Indian Oil Corporation, and Muthia, Ainasan, Pardhol, Vehlal, Juka, NarodaLialsis, Navrangpur Village of DascroiTaluk. The jurisdiction also includes the entire area of City Taluka west of Sabarmati River (excluding the area falling South from the line running from Nehru Bridge to Navrangpur Police Station via Ashram Road, Swastik Char Rasta, Commerce Six Road towards Drive-in Road uptoThaltej Cross Road on S.G. Highway, from Thaltej Cross Road upto the Sanand Cross Road Road on S G highway on west side, on south side Ahmedabad City Taluka limit and on east side Sabarmati river from Nehru bridge upto Ahmedabad City Taluka limit towards South) and all villages of Daskroi Taluka, on the western side of Sabarmati River. The jurisdiction also includes Sanand, Dholka, Dholera, Bavla, Mandal, Dhanduka, Viramgam and DetrojRampura Taluka of Ahmedabad District in the State of Gujarat. 4 Ahmedabad South Area covering the City Taluka and the Daskroi Taluka in the District of Ahmedabad excluding (1) The area to the North of the Road starting from Riverfront near Times of India Office till S.G. highway via Swastik Char Rasta, Vijay Char Rasta, Memnagar Cross Road and Drive-in Road. (2) Area to the west of S.G. highway starting from Thaltej Cross Roads towards Sanand Crossroads till the limits of city taluka. (3) The portions and villages of both the talukas included in the jurisdiction of Ahmedabad North Commissionerate in the State of Gujarat. 5 Aizawl State of Mizoram 6 Allahabad Districts of Allahabad, SantRavidas Nagar, Jaunpur, Sultanpur, Amethi (Gauriganj), Pratapgarh, Kaushambi, Chitrakoot, Banda, Fatehpur, Basti, Ambedkar Nagar, Faizabad and Raebareli in the State of Uttar Pradesh. 17 [ 7 Alwar Districts of Alwar, Khairthal- Tijara, Bharatpur, Deeg, Dholpur, Dausa, Karauli, Sawaimadhopur, Gangapur City, Sikar, 21 [ Neem ka Thana, Jhunjunu and ] Kotputli-Behror in the State of Rajasthan. ] 8 Aurangabad Districts of Aurangabad, Jalna, Hingoli, Parbhani, Nanded, Latur, Osmanabad and Beed in the State of Maharashtra. 9 Belapur The areas falling under following pin codes: 400614, 400701 to 400707, 400709 and 400710 in the State of Maharashtra. 10 Belgavi Districts of Bidar, Gulbarga, Bijapur, Raichur, Bagalkot, Belgaum, Dharwar, Gadag, Bellary, Koppal, and Yadgir in the State of Karnataka covered under the postal pin code including: 580001, 580002, 580003, 580004, 580005, 580006, 580007, 580008, 580009, 580011, 580020, 580021, 580023, 580024, 580025, 580026, 580028, 580029, 580030, 580031, 580032, 580112, 580114, 580118, 581103, 581105, 581107, 581113, 581117, 581195, 581196, 581201, 581204, 581206, 581207, 581209, 582101, 582102, 582103, 582111, 582112, 582113, 582114, 582115, 582116, 582117, 582118, 582119, 582120, 582201, 582202, 582203, 582204, 582205, 582206, 582207, 582208, 582209, 582210, 582211, 583101, 583102, 583103, 583104, 583111, 583112, 583113, 583114, 583115, 583116, 583117, 583118, 583119, 583120, 583121, 583122, 583123, 583124, 583126, 583128, 583129, 583130, 583132, 583134, 583135, 583136, 583152, 583201, 583203, 583211, 583212, 583214, 583215, 583216, 583217, 583218, 583219, 583220, 583221, 583222, 583223, 583224, 583225, 583226, 583227, 583228, 583229, 583230, 583231, 583232, 583233, 583234, 583235, 583236, 583237, 583238, 583239, 583268, 583275, 583276, 583277, 583278, 583279, 583280, 583281, 583282, 583283, 584101, 584102, 584103, 584111, 584113, 584115, 584116, 584118, 584120, 584122, 584123, 584124, 584125, 584126, 584127, 584128, 584129, 584132, 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, 585228, 585229, 585236, 585237, 585265, 585287, 585290, 585291, 585292, 585301, 585302, 585303, 585304, 585305, 585306, 585307, 585308, 585309, 585310, 585311, 585312, 585313, 585314, 585315, 585316, 585317, 585318, 585319, 585320, 585321, 585322, 585323, 585324, 585325, 585326, 585327, 585328, 585329, 585330, 585331, 585353, 585355, 585401, 585402, 585403, 585411, 585412, 585413, 585414, 585415, 585416, 585417, 585418, 585419, 585421, 585436, 585437, 585443, 586101, 586102, 586103, 586104, 586108, 586109, 586111, 586112, 586113, 586114, 586115, 586116, 586117, 586118, 586119, 586120, 586121, 586122, 586123, 586124, 586125, 586127, 586128, 586129, 586130, 586201, 586202, 586203, 586204, 586205, 586206, 586207, 586208, 586209, 586210, 586211, 586212, 586213, 586214, 586215, 586216, 586217, 587101, 587102, 587103, 587111, 587112, 587113, 587114, 587115, 587116, 587117, 587118, 587119, 587120, 587121, 587122, 587124, 587125, 587154, 587155, 587201, 587202, 587203, 587204, 587205, 587206, 587207, 587301, 587311, 587312, 587313, 587314, 587315, 587316, 587330, 590001, 590003, 590005, 590006, 590008, 590009, 590010, 590011, 590014, 590015, 590016, 590018, 590019, 591101, 591102, 591103, 591104, 591106, 591107, 591108, 591109, 591110, 591111, 591112, 591113, 591114, 591115, 591116, 591117, 591118, 591119, 591120, 591121, 591122, 591123, 591124, 591125, 591126, 591127, 591128, 591129, 591130, 591131, 591136, 591143, 591147, 591153, 591156, 591173, 591201, 591211, 591212, 591213, 591214, 591215, 591216, 591217, 591218, 591219, 591220, 591221, 591222, 591223, 591224, 591225, 591226, 591227, 591228, 591229, 591230, 591231, 591232, 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 under the following postal pin codes in the jurisdiction of part of Bengaluru Urban District, part of Bengaluru Rural District, Kolar District, in the State of Karnataka: 560005, 560007, 560008, 560016, 560017,560025, 560033, 560035, 560036, 560037,560038, 560042, 560043, 560047, 560048, 560049, 560066, 560067, 560071, 560075, 560084, 560087, 560093, 560103, 562114, 562122, 562125, 562129, 563101, 563102, 563103, 563113, 563114, 563115, 563116, 563117, 563118, 563119, 563120, 563121, 563122, 563126, 563127, 563128, 563129, 563130, 563131, 563132, 563133, 563134, 563135, 563136, 563137, 563138, 563139, 563160,563161and563162. Any other pin codes falling within Kolar District which are not mentioned specifically in the jurisdiction of any of the Commissionerates. 12 Bengaluru North The areas falling under the following postal pin codes in the jurisdiction of part of Bengaluru Urban District, part of Bengaluru Rural District, Chikkaballapura District in the State of Karnataka: 560001, 560003, 560006, 560009, 560012, 560014, 560020, 560021, 560024, 560032, 560045, 560046, 560051, 560052, 560054, 560055, 560063, 560064, 560065, 560077, 560080, 560092, 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, 562111, 562123, 562132, 562162, 572101, 572102, 572103, 572104, 572105, 572106, 572107, 572111, 572112, 572113, 572114, 572115, 572116, 572117, 572118, 572119, 572120, 572121, 572122, 572123, 572124, 572125, 572126, 572127, 572128, 572129, 572130, 572132, 572133, 572134, 572135, 572136, 572137, 572138, 572139, 572140, 572141, 572142, 572143, 572144, 572145, 572168, 572175, 572201,572202, 572211, 572212, 572213, 572214, 572215, 572216, 572217, 572218, 572219, 572220, 572221, 572222, 572223, 572224, 572225, 572226, 572227, 572228, 573114, 577001, 577002, 577003, 577004, 577005, 577006, 577213, 577215, 577217, 577218, 577219, 577221, 577223, 577224, 577230, 577231, 577501, 577502, 577511, 577512, 577513, 577514, 577515, 577516, 577517, 577518, 577519, 577520, 577521, 577522, 577523, 577524, 577525, 577526, 577527, 577528, 577529, 577530, 577531, 577532, 577533, 577534, 577535, 577536, 577537, 577538, 577539, 577540, 577541, 577542, 577543, 577544, 577545, 577546, 577551, 577552, 577553, 577554, 577555, 577556, 577557, 577558, 577566, 577589, 577596, 577597, 577598, 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 falling within the jurisdiction of Bengaluru Urban Districts which are not mentioned specifically in the jurisdiction of any of the Commissionerates. 15 Bengaluru West Areas falling under the following postal pin codes in the jurisdiction of part of Bengaluru Urban District and Ramnagaram District, in the State of Karnataka: 560010, 560018, 560019,560023, 560026, 560028, 560039, 560040, 560044, 560050, 560053, 560056, 560059, 560060, 560061, 560062,560070, 560072, 560074, 560079, 560082, 560085, 560086, 560096, 560098, 560104, 560109, 560110,561101,561201, 562108, 562109, 562112, 562117, 562119, 562120, 562121, 562126, 562127, 562128, 562130,562131, 562138, 562145, 562159, 562160, 562161 571501 and 571511. Any other pin codes falling within the jurisdiction of Ramnagaram District which are not mentioned specifically in the jurisdiction of any of the Commissionerates. 16 Bhavnagar Districts of Bhavnagar, Surendranagar, Amreli, Junagadh, Porbandar, Gir- Somnath and Botad in the State of Gujarat. 17 Bhiwandi The areas 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 to IX.(From Ward no. 1 to 126 in existence as on 01-04-2017) in the State of Tamil Nadu. The continental shelf and exclusive economic zone contiguous to the eastern coast of India. Explanation: The eastern coast of India refers to the coast adjacent to the states or Union Territories, as the case may be, of West Bengal, Odisha, Andhra Pradesh, Puducherry, Tamil Nadu and Andaman and Nicobar Islands. 23 Chennai Outer Districts of Villupuram, Thiruvannamalai, Vellore, Thiruvallur, Kanchipuram and areas covered under Pallavaram Cantonment Board excluding Chennai Corporation Zone Nos. I to XV (from Ward No. 1 to 200 in existence as on 01.04.2017) and St. Thomas Mount Cantonment Board in the State of Tamil Nadu. 24 Chennai South Areas comprising of Chennai Corporation Zones Nos. X to XV (From Ward No. 127 to 200 in existence as on 01-04-2017) and St. Thomas Mount Cantonment Board in the State of Tamil Nadu. 25 Coimbatore Districts of Coimbatore, Nilgiris and the District of Tirupur excluding 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 the jurisdiction of part of Revenue Districts namely, New Delhi, South Delhi, South East Delhi and South West Delhi in the Union Territory of Delhi. 110001, 110004, 110010, 110011, 110012, 110016, 110017, 110020, 110021, 110022, 110023, 110028, 110029, 110030, 110037, 110038, 110043, 110045, 110046, 110047, 110048, 110050, 110057, 110061, 110062, 110066, 110067, 110068, 110069, 110070, 110071, 110072, 110073, 110074, 110075, 110076, 110077, 110078, 110079, 110080, 110097. 31 Delhi West Areas falling under the following postal pin codes in the jurisdiction of part of Revenue Districts namely, North Delhi, West Delhi, Central Delhi and North West Delhi in the Union Territory of Delhi. 110008, 110015, 110018, 110026, 110027, 110034, 110041, 110052, 110056, 110058, 110059, 110063, 110064, 110081, 110083, 110085, 110086, 110087, 110089. 32 Dibrugarh Districts of Tinsukia, Dibrugarh, Charaideo, Sivasagar, Jorhat, Golaghat, Majuli, Darrang, Udalguri, Sonitpur, Biswanath, Lakhimpur and Dhemaji 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. 13 [ 39 Guntur Districts of West Godavari, Krishna, NTR, Eluru, Guntur, Bapatla, Palnadu, Prakasam, SPS Nellore, mandals of Kovvur, Chagullu, Tallapudi, Nidadavole, Undrajavaram, Peravali, Devarapalle, Gopalapuram and Nallajerla of East Godavari District and mandals of Gudur, Chillakaur, Kota, Vakadu, Chittamur, Balayapalli, Venkatagiri, Dakkili, Ozili, Naidupet, Pellakur, Doravarisatram, Sullurpeta and Tada of Tirupati District in the state of Andhra Pradesh. The territorial waters and the seabed and sub soil underlying such waters from where the nearest point of the appropriate baseline is located in the state of Andhra Pradesh. ] 40 Gurugram Revenue District of Gurugram in the State of Haryana. 41 Guwahati Districts of Kamrup (Metro), Kamrup (Rural), Baksa, Kokrajhar, Bongaigon, Chirang, Barapeta, Dhubri, South Salmara-Mankachar, Nalbari, Goalpara, Morigaon, Nagoan, Hojai, East KarbiAnglong, West KarbiAnglong, DimaHasao, Cachar, Hailakandi and Karimganj in the State of Assam. 42 Haldia Union Territory of Andaman and Nicobar Islands, Districts of Purba Medinipur, Paschim Medinipur, Jhargram and Block Amta-I, Amta-II, Bagnan I, Jagatballavpur, Panchala, Udaynarayanpur, Domjur and Uluberia II of Howrah District in the State of West Bengal. 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 West Bengal and the Union territory of Andaman and Nicobar Islands. 43 Howrah Districts of 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. 18 [ 49 Jaipur Districts of Jaipur, Jaipur (Rural), Dudu, Ajmer, Beawar, Tonk and Kekri 22 [ **** ] in the State of Rajasthan. ] 50 Jalandhar Districts of Amritsar, Tarn Taran, Gurdaspur, Jalandhar, Kapurthala, Pathankot, Shaheed Bhagat Singh Nagar and Hoshiarpur in the State of Punjab. 51 Jammu 7 [ Union territory of Jammu and Kashmir and Union territory of Ladakh ] . 52 Jamshedpur Districts of East Singbhum , West Singbhum and Saraikela Kharsawan in the State of Jharkhand . 19 [ 53 Jodhpur Districts of Jodhpur, Jodhpur (Rural), Phalodi, Nagaur, Didwana-Kuchaman, Pali, Sirohi, Jalore, Sanchore, Barmer, Balotra, Jaisalmer, Bikaner, Churu, Ganganagar, Hanumangarh and Anupgarh in the state of Rajasthan. ] 54 Kanpur Districts of Kanpur Nagar, Kanpur Dehat, Lalitpur, Jhansi, Mahoba, Hamirpur, Jalaun, Kannauj, Mainpuri and Farrukhabad in the State of Uttar Pradesh. 55 Kochi Union Territory of Lakshadweep and Districts of Ernakulam, Idukki, Thrissur in the State of Kerala. 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 Kerala and the Union territory of Lakshadweep. 56 Kolhapur Districts of Satara, Sangli, Kolhapur, Ratnagiri and Sindhudurg in the State of Maharashtra. 57 Kolkata North Ward No. 1 to 62 of Kolkata Municipal Corporation and Districts of North 24 Paraganas and Nadia in the State of West Bengal. 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 the appropriate baseline is located in the state of Tamil Nadu and the Union territory of Puducherry. 64 Mangalore Areas in the Revenue District of Dakshina Kannada, Udupi, Uttara Kannada in the state of Karanataka covered under the postal pin code including: 574101, 574102, 574103, 574104, 574105, 574106, 574107, 574108, 574109, 574110, 574111, 574112, 574113, 574114, 574115, 574116, 574117, 574118, 574119, 574122, 574129, 574141, 574142, 574143, 574144, 574145, 574146, 574148, 574150, 574153, 574154, 574197, 574198, 574199, 574201, 574203, 574210, 574211, 574212, 574213, 574214, 574216, 574217, 574218, 574219, 574220, 574221, 574222, 574223, 574224, 574225, 574226, 574227, 574228, 574229, 574230, 574231, 574232, 574233, 574234, 574235, 574236, 574237, 574238, 574239, 574240, 574241, 574242, 574243, 574248, 574253, 574259, 574260, 574265, 574267, 574274, 574279, 574285, 574313, 574314, 574323, 574324, 574325, 574326, 574327, 574328, 574509, 575001, 575002, 575003, 575004, 575006, 575007, 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, 581363, 581365, 581384, 581396, 581400, 581401, 581402, 581403, 581411, 581412, 581421, 581423, 581440, 581450, 581453. 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 Karnataka. 65 Medchal Districts of Adilabad, Jagtial, Kamareddy, Karimnagar, KomaranBheem (Asifabad), Mancherial, Medak, Nirmal, Nizamabad, Peddapalli, Rajanna, (Sircilla), Sangareddy, Siddipet, Vikarabad and Secunderabad Cantonment Board Area and Medchal (Malkajgiri) District (Ward Nos. 114 to 141 of Greater Hyderabad Municipal Corporation but excluding Uppal, Kapra, Medipally and Ghatkesar Mandals) in the State of Telangana. 66 Meerut Districts of Meerut, Baghpat, Muzaffarnagar, Saharanpur, Shamli, Amroha, Moradabad, Bijnore and Rampur in the State of Uttar Pradesh. 67 Mumbai Central The areas falling under following pin codes: 400003, 400008 to 400018, 400025 to 400028, 400030,400033 and 400034 in the State of Maharashtra. 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 the seabed and sub soil underlying such waters from where the nearest point of the appropriate baseline is located in the state of Maharashtra. 71 Mysuru Area in the revenue districts of Mysuru, Mandya, Chamarajanagar, Kodagu, Hassan, Chikmagalur and Shivamogga in the state of Karnataka covered under postal pin codes including: 570001, 570002, 570003, 570004, 570005, 570006, 570007, 570008, 570009, 570010, 570011, 570012, 570014, 570015, 570016, 570017, 570018, 570019, 570020, 570022, 570023, 570025, 570026, 570027, 570028, 570029, 570030, 570031, 571101, 571102, 571103, 571104, 571105, 571106, 571107, 571108, 571109, 571110, 571111, 571114, 571116, 571117, 571118, 571119, 571120, 571121, 571122, 571124, 571125, 571126, 571127, 571128, 571129, 571134, 571187, 571189, 571201, 571211, 571212, 571213, 571214, 571215, 571216, 571217, 571218, 571219, 571231, 571232, 571234, 571235, 571236, 571237, 571247, 571248, 571249, 571250, 571251, 571252, 571253, 571254, 571301, 571302, 571311, 571312, 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, 577127, 577128, 577129, 577130, 577131, 577132, 577133, 577134, 577135, 577136, 577137, 577138, 577139, 577140, 577142, 577144, 577145, 577146, 577160, 577168, 577175, 577179, 577180, 577181, 577182, 577201, 577202, 577203, 577204, 577205, 577211, 577213, 577214, 577215, 577216, 577217, 577218, 577219, 577220, 577221, 577222, 577223, 577224, 577225, 577226, 577227, 577228, 577229, 577230, 577231, 577232, 577233, 577243, 577245, 577301, 577302, 577401, 577411, 577413, 577414, 577415, 577416, 577417, 577418, 577419, 577421, 577423, 577424, 577425, 577426, 577427, 577428, 577429, 577430, 577431, 577432, 577433, 577434, 577435, 577436, 577448, 577451, 577452, 577453, 577544, 577548, 577549, 577550, 577551 and 577552. 72 Nagpur I 1. Following Areas of Nagpur District: ( a). Area covered by Municipal limits of Nagpur city lying south of interconnected Sections of National Highway/State Highway/Internal Roads as under: (i). Section of National Highway 6 from Wadi end till Variety Square, (ii). Section of National Highway 7 connecting Variety Square and Panchsheel Square, (iii). Sections of Internal Roads connecting Panchsheel Square and Ashok Square via Dhantoli Police station and Baidyanath Square, (iv). Section of State Highway 9 from Ashok Square towards Umrer. (b). Parts of Nagpur (Rural) Tehsil adjoining Tehsils of Hingna, Nagpur (Urban), Kamptee, Umrer and Kuhi of Nagpur District, (c). Tehsils of Hingna, Umrer, Bhiwapur and Kuhi of Nagpur District. 2. District of Wardha (Excluding Tehsils of Ashti, Arvi and Karanja), and 3. Districts of Bhandara, Gondia, Chandrapur and Gadchiroliin the State of Maharashtra. 73 Nagpur II 1. Following Areas of Nagpur District: (a). Municipal limits of Nagpur city excluding the areas 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 of Amravati, Yavatmal, Akola, Washim and Buldhana in the State of Maharashtra 74 Nashik Districts of Nashik, Dhule, Nandurbar, Jalgaon and Ahmednagar in the State of Maharashtra. 75 Navi Mumbai The areas falling under following pin codes 400042, 400043, 400046, 400071, 400073 to 400076, 400078 to 400083, 400085, 400087, 400088, 400094, 400603, 400611, 400612,400708 in the State of Maharashtra. 76 Noida Areas falling under the jurisdiction of New Okhla Industrial Development Authority (NOIDA) in the District of Gautam Buddh Nagar and area falling in district of Hapur in the state of Uttar Pradesh. 77 Palghar The areas falling under following pin codes : 401102, 401103, 401201 to 401203, 401205 to 401210, 401301 to 401306, 401401 to 401407, 401501 to 401506, 401601 to 401610, 401701 to 401703 in the State of Maharashtra. 78 Panchkula Revenue Districts namely Panchkula, Panipat, Yamuna Nagar, Ambala, Karnal, Kaithal and Kurukshetra in the State of Haryana. 79 Patna I Districts of Patna, Buxar, Kaimur (Bhabhua), Bhojpur, Rohtas, Arwal, Jehanabad, Aurangabad, Gaya, Nawada, Nalanda, Sheikhpura, Lakhisarai, Jamui, Munger, Banka and Bhagalpur in the State of Bihar. 80 Patna II Districts of Vaishali, Saran, Gopalganj, Muzaffarpur, West Champaran, East Champaran, Sitamarhi, Sheohar, Madhubani, Darbhanga, Supaul, Begusarai, Saharsa, Madhepura, Khagaria, Purnia, Araria, Katihar, Kishanganj, Samastipur and Siwan in the State of Bihar. 81 Puducherry Union Territory of Puducherry including Karaikal, Mahe and Yanam. 82 Pune I (i) Area 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 District in the State of Maharashtra. 83 Pune II (i) Area of Velhe, Bhor, Purandhar, Baramati, Indapur Talukas of Pune District; and (ii) Part of Haveli Taluka of Pune District comprising of PIN code numbers 411002, 411003, 411004, 411005, 411007, 411008, 411009, 411011, 411016, 411020, 411021, 411022, 411023, 411024, 411025, 411028, 411030, 411037, 411038, 411040, 411041, 411042, 411043, 411045, 411046, 411048, 411051, 411052, 411058, 411060, 16 [ 411069, ] 412205 and 412308; and (iii) Daund Taluka of Pune district except the area falling in PIN Code number 412202; and (iv) District of Solapurin the State of Maharashtra 84 Raigarh The areas falling under following pin codes: 402101 to 402118, 402120, 402122, 402125, 402126, 402201 to 402210, 402301 to 402309, 402401 to 402406, 410101, 410102, 410201 to 410212, 410216 to 410222 and 415213 in the State of Maharashtra. 85 Raipur State of Chhattisgarh. 86 Rajkot Districts of Rajkot, Morbi, Jamnagar, and Devbhumi Dwarka in the State of Gujarat. The territorial waters and the seabed and sub soil underlying such waters from where the nearest point of the appropriate baseline is located in the state of Gujarat and the Union territories of Daman and Diu. 87 Ranchi Districts of Ranchi, Lohardaga, Simdega, Gumla, Khunti, Ramgarh, Hazaribagh, Chatra, Palamu, Garhwa, Latehar, Bokaro, Giridih, Koderma, Dhanbad, Deogarh, Jamtara, Pakur, Sahibganj, Godda and Dumka in the State of Jharkhand. 88 Rangareddy 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, Mayurbhanjand Nuapada in the State of Odisha. 91 Salem Districts of Salem, Namakkal, Erode, Dharmapuri, Krishnagiri and Dharampuram, Kangeyam Taluk and Uthukkuli Taluks in the district of Tirupur in the State of Tamil Nadu. 92 Secunderabad Districts of Jangaon, Jayashankar, Mahboobabad, Warangal (Rural), Warangal (Urban) and Yadadri and Ward Nos. 1 to 10, 81 to 88, 90 and 142 to 150 of Greater Hyderabad Municipal Corporation (falling in Hyderabad, Rangareddy and Medchal Districts) along with Uppal, Kapra, Medipally and Ghatkesar Mandals of Medchal District in the State of Telangana. 93 Shillong State of Meghalaya. 94 Shimla State of Himachal Pradesh. 95 Siliguri State of Sikkim and Districts of Darjeeling, Kalimpong, Jalpaiguri, Coochbehar, Alipurduar, Uttar Dinajpur, Dakshin Dinajpur and Malda in the State of West Bengal. 96 Surat Districts of Surat, Navsari, Valsad, Dangs and Tapi in the State of Gujarat. 97 Thane The areas falling under following pin codes: 400066, 400067, 400068, 400091, 400092, 400101, 400103, 400601, 400602, 400604, 400605, 400606, 400609, 400610, 400613, 400616, 401101, 401104 to 401107 in the State of Maharashtra. 98 Thane Rural The areas falling under following pin codes: 421001 to 421005, 421102, 421103,421201 to 421206, 421301, 421303, 421304, 421306, 421401 to 421403, 421501 to 421506, 421601 to 421605 in the State of 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. 14 [ 101 Tirupati Districts of Chittoor, YSR Kadapa, Anantpur, Annamayya, Sri Satyasai, Nandyal, Kurnool and mandals of Buchi Naidu Kandriga, Varadaiahpalem, Satyavedu, Srikalahasti, Thottambedu, Renigunta, yerpedu, Kumara Venkata Bhupala Puram, Nagalapuram, Pichatur, Narayanavanam, Tirupati Urban, Tirupati Rural, Chandragiri, Pakala, Ramachandrapuram, Vadamalapet, Puttur, Yerravaripalem and Chinnagottigallu of Tirupati district in the State of Andhra Pradesh. ] 20 [ 102 Udaipur Districts of Udaipur, Salumbar, Rajsamand, Bhilwara, Shahpura, Chittorgarh, Pratapgarh, Dungarpur, Banswara, Bundi, Baran, Kota and Jhalawar in the state of Rajasthan. ] 103 Ujjain Districts of Dhar, Khargone, Badwani, Khandwa, Burhanpur, Ratlam, Mandsaur, Neemuch, Jhabua, Alirajpur, Ujjain, Agar Malwa, Shajapur in the State of Madhya Pradesh. 104 Vadodara I Vadodara District (excluding Savli and Desar Taluka), Anand, Kheda and Mahisagar Districts in the State of Gujarat 105 Vadodara II Districts of Panchmahal, Dahod, Chhota Udepur, Bharuch, Narmada and SavliDesar Taluka of Vadodara District in the State of Gujarat. 106 Varanasi Districts of Sonebhadra, Mirzapur, Varanasi, Chandauli, Ghazipur, Ballia, Mau, Azamgarh, Deoria, Kushinagar, Gorakhpur, Maharajganj, Sant Kabir Nagar and Siddharth Nagar in the State of Uttar Pradesh. 15 [ 107 Visakhapatnam In the Districts of Srikakulam Vizianagaram, Visakhapatnam, Anarkapalli, Alluri Sitaramaraju, Parvatipurammanyam, Dr. B.R. Ambedkar Konaseema, Kakinada and mandals of Rajamahendravaram Urban, Rajamahendravaram Rural, Kadiam, Rajanagaram, Seethanagaram, Korukonda, Gokavaram, Anaparthi, Biccavolu and Rangampeta of East Godavari District in the State of Andhra Pradesh. ] Table III Jurisdiction of Commissioner of Central Tax (Appeals) and Additional Commissioner 5 [or Joint Commissioner] of Central Tax (Appeals) Sl. No. Commissioner 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) Guwahati Guwahati, Dibrugarh, Itanagar Additional Commissioner 5 [or Joint Commissioner] (Appeals) Shillong Shillong, Dimapur, Imphal, Aizawl, Agartala 19 Hyderabad I Hyderabad, Rangareddy 20 Hyderabad II Medchal, Secunderabad 21 Indore Indore, Ujjain 22 Jaipur Jaipur, Alwar 23 Jammu Jammu 24 Jodhpur Jodhpur, Udaipur 25 Kochi Thiruvananthapuram ,Kochi, Kozhikode 26 Kolkata I Kolkata North, Kolkata South 27 Kolkata II Howrah, Haldia 28 Lucknow Lucknow, Agra 29 Ludhiana Ludhiana, Jalandhar 30 Meerut Meerut, Ghaziabad 31 Mumbai I Mumbai South 32 Mumbai II Mumbai East, Mumbai Central 33 Mumbai III Mumbai West, Palghar 34 Mysuru Mysuru, Bengaluru West 35 Nagpur Nagpur-I , Nagpur-II 36 Nashik Nashik, Aurangabad 37 Noida Noida , Gautam Buddh Nagar 38 Panchkula Panchkula, Rohtak 39 Patna Patna-I ,Patna-II 40 Pune-I Pune-I , Kolhapur 41 Pune-II Pune-II 42 Raigarh Raigarh, Navi Mumbai, Belapur 43 Raipur Raipur 44 Rajkot Rajkot, Bhavnagar, Kutch (Gandhidham) 45 Ranchi Ranchi, Jamshedpur 46 Siliguri Siliguri, Bolpur 47 Surat Surat, Daman 48 Thane Thane, Thane Rural, Bhiwandi 49 Vadodara Vadodara-I, Vadodara-II 10 [ Note 1: The Commissioner (Appeals I) Delhi mentioned in Column (4) for entries at SI. No. 7.4.1 and 7.4.2 shall have jurisdiction over Delhi I and Delhi II mentioned in Column (2) at SI. No. 13 and 14 of Table III; Note 2: The Commissioner (Appeals II) Mumbai mentioned in Column (4) for entries at SI. No. 14.4.1 and 14.4.2 shall have jurisdiction over Mumbai I and Mumbai II mentioned in Column (2) at SI. No. 31 and 32 of Table III. ] Table IV Jurisdiction of Commissioner of Central Tax (Audit) Sl. No. Commissioner of Central Tax (Audit) Jurisdiction in terms of Principal Commissioner or Commissioner of Central Tax (1) (2) (3) 1 Ahmedabad Ahmedabad North, Ahmedabad South, Gandhinagar 2 Belgavi Belgavi, Mangalore 3 Bengaluru I Bengaluru East, Bengaluru South 4 Bengaluru II Bengaluru North, Bengaluru North West 5 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 Indore Indore, Ujjain 20 Jaipur Jaipur, Alwar 21 Jammu Jammu 22 Jodhpur, Jodhpur, Udaipur 23 Kanpur Kanpur, Allahabad, Varanasi 24 Kochi Thiruvananthapuram, Kochi, Kozhikode 25 Kolkata I Kolkata North, Kolkata South 26 Kolkata II Howrah, Haldia 27 Lucknow Lucknow, Agra 28 Ludhiana Ludhiana, Jalandhar 29 Meerut Meerut, Ghaziabad 30 Mumbai I Mumbai South 31 Mumbai II Mumbai East, Mumbai Central 32 Mumbai III Mumbai West, Palghar 33 Mysuru Mysuru, Bengaluru West 34 Nagpur Nagpur-I , Nagpur-II 35 Nashik Nashik, Aurangabad 36 Noida Noida , Gautam Buddh Nagar 37 Panchkula Panchkula, Rohtak 38 Patna Patna-I ,Patna-II 39 Pune-I Pune-I , Kolhapur 40 Pune-II Pune-II, Goa 41 Raigarh Raigarh, Navi Mumbai, Belapur 42 Raipur Raipur 43 Rajkot Rajkot, Bhavnagar, Kutch (Gandhidham) 44 Ranchi Ranchi, Jamshedpur 45 Shillong Shillong, Guwahati, Dibrugarh, Itanagar, Dimapur, Imphal, Aizawl, Agartala 46 Surat Surat, Daman 47 Thane Thane, Thane Rural, Bhiwandi 48 Vadodara Vadodara-I, Vadodara-II 12 [ TABLE V Powers of Additional Commissioner or Joint Commissioner of Central Tax for passing an order or decision in respect of notices issued by the officers of Directorate General of Goods and Services Tax Intelligence Sl. No. Principal Commissioner or Commissioner of Central Tax Powers (Exercisable throughout the territory of India) (1) (2) (3) 1. Principal Commissioner Ahmedabad South Passing an order or decision in respect of notices issued by the officers of Directorate General of Goods and Services Tax Intelligence under sections 67, 73, 74, 76, 122, 125, 127, 129 and 130 of Central Goods and Services Tax Act 2017. ] 2. Principal Commissioner Bhopal 3. Principal Commissioner Chandigarh 4. Commissioner Chennai South 5. Principal Commissioner Delhi North 6. Principal Commissioner Guwahati 7. Commissioner Rangareddy 8. Principal Commissioner Kolkata North 9. Principal Commissioner Lucknow 10. Commissioner Thane 6. This notification shall come into force on the 22 nd day of June, 2017. [F.No 349/52/2017-GST] (Dr. Sreeparvathy S. L.) Under Secretary to the Government of India ********* Notes 1. Inserted vide Notification No. 79/2018 Central Tax dated 31-12-2018 2. Inserted vide Notification No. 04/2019-Central Tax dated 29-01-2019 3. Inserted vide Notification No. 04/2019-Central Tax dated 29-01-2019 4. Substituted vide Notification No. 04/2019-Central Tax dated 29-01-2019 before it was read as Additional Commissioners of Central Tax (Appeals) 5. Inserted vide Notification No. 04/2019-Central Tax dated 29-01-2019 6. Corrected vide CORRIGENDUM dated 29-07-2019 before it was read the Central Board of Excise and Customs 7. Substituted vide Notification No. 51/2019 Central Tax dated 31-10-2019 before it was read as State of Jammu and Kashmir 8. Substituted vide NOTIFICATION NO. 02/2021 - Central Tax dated 12-01-2021 before it was read as 7.4.2 Commissioner (Appeals II) Delhi and Additional Commissioner 5 [or Joint Commissioner] (Appeals II) Delhi 9. Substituted vide NOTIFICATION NO. 02/2021 - Central Tax dated 12-01-2021 before it was read as 14.4.1 Commissioner (Appeals I) Mumbai and Additional Commissioner 5 [or Joint Commissioner] (Appeals I) Mumbai 10. Inserted vide NOTIFICATION NO. 02/2021 - Central Tax dated 12-01-2021 11. Inserted vide NOTIFICATION NO. 02/2022-Central Tax dated 11-03-2022 12. Inserted vide NOTIFICATION NO. 02/2022-Central Tax dated 11-03-2022 13. Substituted vide NOTIFICATION NO. 39/2023-Central Tax dated 17-08-2023 w.e.f. 04-04-2022 before it was read as, 39 Guntur Districts of Guntur, Krishna, West Godavari, PottiSriramulu Nellore and Prakasam in the State of Andhra Pradesh. The territorial waters and the seabed and sub soil underlying such waters from where the nearest point of the appropriate baseline is located in the state of Andhra Pradesh. 14. Substituted vide NOTIFICATION NO. 39/2023-Central Tax dated 17-08-2023 w.e.f. 04-04-2022 before it was read as, 101 Tirupati Districts of Chittoor, Anantapur, Dr. Y. S. Rajasekharreddy Cuddapah (Kadapa) and Kurnool in the State of Andhra Pradesh. 15. Substituted vide NOTIFICATION NO. 39/2023-Central Tax dated 17-08-2023 w.e.f. 04-04-2022 before it was read as, 107 Visakhapatnam Districts of Srikakulam, Vizianagram, Visakhapatnam and East Godavari in the State of Andhra Pradesh. 16. Inserted vide NOTIFICATION NO. 05/2024 CENTRAL TAX dated 30-01-2024 17. Substituted vide Notification No. 10/2024-Central Tax dated 29-05-2024 w.e.f. 05-08-2023 before it was read as, 7 Alwar Districts of Alwar, Bharatpur, Dholpur, Dausa, Karauli, SawaiMadhopur, Sikar and Jhunjhunu in the State of Rajasthan. 18. Substituted vide Notification No. 10/2024-Central Tax dated 29-05-2024 w.e.f. 05-08-2023 before it was read as, 49 Jaipur Districts of Jaipur, Ajmer, and Tonk in the State of Rajasthan. 19. Substituted vide Notification No. 10/2024-Central Tax dated 29-05-2024 w.e.f. 05-08-2023 before it was read as, 53 Jodhpur Districts of Jodhpur, Nagaur, Pali, Sirohi, Jalore, Barmer, Jaisalmer, Bikaner, Churu, Ganganagar and Hanumangarh in the state of Rajasthan. 20. Substituted vide Notification No. 10/2024-Central Tax dated 29-05-2024 w.e.f. 05-08-2023 before it was read as, 102 Udaipur Districts of Udaipur, Rajasamand, Bhilwara, Chittorgarh, Pratapgarh, Dungarpur, Banswara, Bundi, Baran, Kota and Jhalawar in the State of Rajasthan. 21. Substituted vide NOTIFICATION NO. 11/2024-Central Tax dated 30-05-2024 before it was read as, Neem Ka Thana and Jhunjhunu and Behror, Bansur, Neemrana, Mandan and Narayanpur tehsils of district 22. Omitted vide NOTIFICATION NO. 11/2024-Central Tax dated 30-05-2024 before it was read as, and Kotputli, Viratnagar and Shahpura tehsils of district Kotputli-Behror