Amendment in Notification number S.O.3048(E), dated the 31st July, 2024 - S.O. 5063(E) - Central GST (CGST)

MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 26th November, 2024 S.O. 5063(E). In exercise of the powers conferred by the sub-sections (1), (3) and (4) of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017) , the Central Government, on the recommendation of the Goods and Services Tax Council, hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), vide number S.O.3048(E), dated the 31st July, 2024 , namely:- (i) in clause (iii), in the Table of the said notification: a. against serial number 25 of column (1), in column (4), for the word Varanasi , the word Prayagraj , shall be substituted; and in column (5), for the word Prayagraj , the word Varanasi , shall be substituted; b. against serial number 19 of column (1), in column (4), for the word Jalandhar , the word Chandigarh , shall be substituted; and in column (5), for the word Chandigarh , the word Jalandhar , shall be substituted; (ii) after clause (iii) in the said notification, after the table, the following clause shall be inserted, namely: (iv) notifies the districts forming the jurisdiction of the State Benches of the Goods and Services Tax Appellate Tribunal specified in column (4) of the table below for the locations of the benches specified in corresponding entry in column (3), and in column (6) for the sitting or circuit specified in corresponding entry in column (5) thereof, with effect from the date of publication of this notification in the Gazette of India (Extraordinary), namely:- Sl. No. State Name Location Jurisdiction (Districts) Sitting / Circuit Jurisdiction (District) (1) (2) (3) (4) (5) (6) 1 Andhra Pradesh Vijayawada 1. Krishna, 2. NTR, 3. Guntur, 4. Palnadu, 5. Bapatla, 6. Prakasam, 7. Sri Potti Sriramulu Nellore, 8. Kurnool, 9. Nandyal, 10. Ananthapuramu, 11. Sri Sathya Sai, 12. YSR Kadapa, 13. Annamayya, 14. Tirupati, and 15. Chittoor Vishakhapatnam 1. Srikakulam, 2. Vizianagaram, 3. Parvatipuram Manyam, 4. Alluri Sitharama Raju, 5. Visakhapatnam, 6. Anakapalli, 7. Kakinada, 8. Dr. B. R. Ambedkar Konaseema, 9. East Godavari, 10. West Godavari, and 11. Eluru 2 Bihar Patna All districts in the State of Bihar - - 3 Chhattisgarh Raipur All districts in the State of Chhattisgarh 4 Delhi Delhi All districts in the Union Territory of NCT of Delhi - - 5 and 6 Gujarat; and Dadra and Nagar Haveli and Daman and Diu Ahmedabad 1. Ahmedabad, 2. Gandhinagar, 3. Banaskantha, 4. Mehsana 5. Arvalli, 6. Patan, 7. Dahod, 8. Panchmahal, 9. Mahisagar, 10. Vadodara, 11. Chhotaudepur, and 12. Sabarkantha - - Surat 1. Anand, 2. Kheda, 3. Tapi-Vyara, 4. Narmada, 5. Navsari, 6. Bharuch, 7. Valsad, 8. Surat, 9. Dang, and 10. Union Territory of Dadra and Nagar Haveli and Daman and Diu Rajkot 1. Amreli, 2. Jamnagar, 3. Junagadh, 4. Porbandar, 5. Bhavnagar, 6. Morbi, 7. Rajkot, 8. Surendranagar, 9. Kutchh, 10. Gir-Somnath, 11. Devbhumi Dwarka, and 12. Botad 7 Haryana Gurugram 1. Gurugram, 2. Charkhi Dadri, 3. Faridabad, 4. Jahjjar, 5. Mahendragarh, 6. Nuh, 7. Palwal, 8. Panipat, 9. Rewari, 10. Rohtak, and 11. Sonepat Hissar 1. Hisar, 2. Ambala, 3. Bhiwani, 4. Fatehabad, 5. Jind, 6. Kaithal, 7. Karnal, 8. Kurukshetra, 9. Panchkula, 10. Sirsa, and 11. Yamunanagar 8 Himachal Pradesh Shimla All districts in the State of Himachal Pradesh - - 9 and 10 Jammu and Kashmir; and Ladakh Jammu 1. Jammu, 2. Samba, 3. Kathua, 4. Rajouri, 5. Poonch, 6. Reasi, 7. Udhampur, 8. Ramban, 9. Doda, and 10. Kishtwar Srinagar 1. Anantnag, 2. Kulgam, 3. Pulwama, 4. Shopian, 5. Srinagar, 6. Budgam, 7. Ganderbal, 8. Baramulla, 9. Bandipora, 10. Kupwara, 11. Leh, 12. Kargil, and 13. Union Territory of Ladakh 11 Jharkhand Ranchi All districts in the State of Jharkhand - - 12 Karnataka Bengaluru All districts in the State of Karnataka - - 13 and 14 Kerala and Lakshadweep Ernakulam 1. Ernakulam (including Aluva), 2. Idukki, 3. Thrissur, 4. Palakkad, 5. Malappuram, 6. Kozhikode, 7. Wayanad, 8. Kannur, 9. Kasaragod, and 10. Union Territory of Lakshadweep Thiruvananthapuram 1. Thiruvananthapuram 2. Kollam, 3. Alappuzha, 4. Pathanamthitta, and 5. Kottayam 15 Madhya Pradesh Bhopal All districts in the State of Madhya Pradesh - - 16 and 17 Maharashtra and Goa Mumbai 1. Mumbai City and 2 Mumbai Suburban Panaji (Circuit) All districts in the State of Goa Pune 1. Pune, 2. Kolhapur, 3. Satara, 4. Sangli, 5. Ratnagiri, 6. Sindhudurg, 7. Solapur, and 8. Dharashiv Thane 1. Thane, 2. Palghar, and 3. Raigad Nagpur 1. Nagpur, 2. Chandrapur, 3. Bhandara, 4. Gondia, 5. Gadchiroli, 6. Wardha, 7. Amravati, 8. Yavatmal, 9. Akola, 10. Washim, and 11. Buldhana Chhatrapati Sambhajinagar 1. Chhatrapati Sambhajinagar, 2. Beed, 3. Jalna, 4. Nashik, 5. Ahmednagar, 6. Nanded, 7. Latur, 8. Parbhani, 9. Hingoli, 10. Jalgaon, 11. Dhule, and 12. Nandurbar 18 Odisha Cuttack All districts in the State of Odisha - - 19 and 20 Punjab and Chandigarh Chandigarh 1. Mohali, 2. Ropar, 3. Fatehgarh Sahib, 4. Patiala, 5. Sangrur, 6. Barnala, 7. Bathinda, 8. Fazilka, 9. Sri Muktsar Sahib, 10. Malerkotla, 11. Mansa, and 12. Union Territory of Chandigarh Jalandhar 1. Jalandhar, 2. Hoshiarpur, 3. Nawan Shahar, 4. Kapurthala, 5. Amritsar, 6. Tarn Taran, 7. Gurdaspur, 8. Pathankot, 9. Ludhiana, 10. Moga, 11. Ferozepur. and 12. Faridkot 21 Rajasthan Jaipur 1. Alwar, 2. Bhilwara, 3. Tonk, 4. Baran, 5. Bundi, 6. Jhalawar, 7. Kota, 8. Bharatpur, 9. Dholpur, 10. Karuali, 11. Sawai Madhopur, 12. Jaipur, 13. Alwar, 14. Jhunjhunu, 15. Sikar, 16. Dausa, 17. Beawar, 18. Kekri, 19. Shahpura, 20. Khairthal-Tijara, 21. Gangapur City, 22. Deeg, 23. Jaipur (Rural), 24. Kotputli-Behrod, 25. Neem Ka Thana, and 26. Dudu - - Jodhpur 1. Bikaner, 2. Churu, 3. Hanumangarh, 4. Shri Ganganagar, 5. Banswara, 6. Chittorgarh, 7. Dungarpur, 8. Udaipur, 9. Rajsamand, 10. Pratapgarh, 11. Barmer, 12. Jaisalmer, 13. Jalore, 14. Jodhpur, 15. Pali, 16. Sirohi, 17. Nagaur, 18. Anoopgarh, 19. Salumber, 20. Jodhpur (Rural), 21. Falodi, 22. Balotra, 23. Sanchor, and 24.Deedwana-Kuchaman - - 22 and 23 Tamil Nadu and Puducherry Chennai 1. Chennai, 2. Tiruvallur, 3. Chengalpattu, 4. Kancheepuram, 5. Cuddalore, 6. Villupuram, 7. Kallakurichi, 8. Vellore, 9. Thirupathur, 10. Ranipet, and 11. Thiruvannamalai Puducherry (Circuit) All districts in the Union Territory of Puducherry Madurai 1. Thiruvarur, 2. Mayiladuthurai, 3. Nagapattinam, 4. Thanjavur, 5. Tiruchirappalli, 6. Perambalur, 7. Pudukottai, 8. Ariyalur, 9. Madurai, 10. Dindigul, 11. Theni, 12. Virudhunagar, 13. Sivagangai, 14. Ramanathapuram, 15. Tirunelveli, 16. Tenkasi, 17. Thoothukudi, and 18. Kanyakumari Coimbatore 1. Coimbatore, 2. Nilgiris, 3. Tiruppur, 4. Erode, 5. Salem, 6. Namakkal, 7. Karur, 8. Dharmapuri, and 9. Krishnagiri 24 Telangana Hyderabad All districts in the State of Telangana - - 25 Uttar Pradesh Lucknow 1. Lucknow, 2. Hardoi, 3. Rae Bareli, 4. Sitapur, 5. Lakhimpur Kheri, 6. Unnao, 7. Kanpur Nagar, 8. Kanpur Dehat, 9. Bareilly, 10. Budaun, 11. Shahjahanpur, 12. Pilibhit 13. Ayodhya, 14. Bara Banki, 15. Gonda, 16. Bahraich, 17. Balarampur, and 18. Shrawasti - - Prayagraj 1. Prayagraj, 2. Pratapgarh, 3. Fatehpur, 4. Kaushambi, 5. Amethi, 6. Sultanpur, 7. Banda, 8. Chitrakoot, 9. Hamirpur 10. Mahoba, and 11. Ambedkar Nagar Varanasi 1. Varanasi, 2. Ghazipur, 3. Chandauli, 4. Jaunpur, 5. Azamgarh, 6. Ballia, 7. Mau, 8. Mirzapur, 9. Sonbhadra, 10. Bhadohi, 11. Gorakhpur, 12. Basti, 13. Siddharthnagar, 14. Sant Kabir Nagar, 15. Deoria, 16. Maharajganj, and 17. Kushinagar Ghaziabad 1. Ghaziabad, 2. Hapur, 3. Bulandshahar, 4. Gautam Buddha Nagar, 5. Meerut, 6. Baghpat, 7. Saharanpur, 8. Shamli, 9. Muzaffarnagar, 10. Moradabad, 11. Amroha, 12. Sambhal, 13. Rampur, and 14. Bijnor Agra 1. Agra, 2. Farrukhabad (Fatehgarh), 3. Auraiya, 4. Kannauj, 5. Mainpuri, 6. Firozabad, 7. Aligarh, 8. Etah, 9. Kasganj, 10. Mathura, 11. Hathras, 12. Jhansi, 13. Lalitpur, 14. Jalaun, and 15 Etawah 26 Uttarakhand Dehradun All districts in the State of Uttarakhand - - 27 to 29 30 to 36 West Bengal, Sikkim and Andaman and Nicobar Islands Kolkata All districts in the State of West Bengal and Sikkim; and Union Territory of Andaman and Nicobar Islands - - Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland and Tripura Guwahati All districts in the state of Arunachal Pradesh, Assam, Manipur and Meghalaya Aizawal (Circuit) All districts in the state of Mizoram Kohima (Circuit) All districts in the state of Nagaland Agartala (Circuit) All districts in the state of Tripura [F. No. A-50050/99/2024-GSTAT-DOR] VIKASH KUMAR, Dy. Secy. Note: - The principal Notification was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), vide number S.O.3048(E), dated the 31st July, 2024.