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TMI BlogJurisdiction of Central Tax Officers - CGST officersX X X X Extracts X X X X X X X X Extracts X X X X ..... ssioners 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... udit) 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[ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iliguri and Additional Commissioner 5[or Joint Commissioner] (Appeals) Siliguri 11.5.3 Commissioner (Audit) Durgapur 11.3.6 Commissioner Bolpur 12 Principal Chief Commissioner Lucknow 12.3.1 Principal Commissioner Lucknow 12.4.1 Commissioner (Appeals) Lucknow and Additional Commissioner 5[or Joint Commissioner] (Appeals) Lucknow 12.5.1 Commissioner (Audit) Lucknow 12.3.2 Commissioner Agra 12.3.3 Commissioner Kanpur 12.4.2 Commissioner (Appeals) Allahabad and Additional Commissioner 5[or Joint Commissioner] (Appeals) Allahabad 12.5.2 Commissioner (Audit) Kanpur 12.3.4 Commissioner Allahabad 12.3.5 Commissioner Varanasi 13 Chief Commissioner Meerut 13.3.1 Principal Commissioner Meerut 13.4.1 Commissioner (Appeals) Meerut and Additional Commissioner 5[or Joint Commissioner] (Appeals) Meerut 13.5.1 Commissioner (Audit) Meerut 13.3.2 Commissioner Ghaziabad 13.3.3 Principal Commissioner Noida 13.4.2 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 Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 Tal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts which are not mentioned specifically in the jurisdiction of any of the Commissionerates. 15 Bengaluru West Areas falling under the following postal pin codes in the jurisdiction of part of Bengaluru Urban District and Ramnagaram District, in the State of Karnataka: 560010, 560018, 560019,560023, 560026, 560028, 560039, 560040, 560044, 560050, 560053, 560056, 560059, 560060, 560061, 560062,560070, 560072, 560074, 560079, 560082, 560085, 560086, 560096, 560098, 560104, 560109, 560110,561101,561201, 562108, 562109, 562112, 562117, 562119, 562120, 562121, 562126, 562127, 562128, 562130,562131, 562138, 562145, 562159, 562160, 562161 571501 and 571511. Any other pin codes falling within the jurisdiction of Ramnagaram District which are not mentioned specifically in the jurisdiction of any of the Commissionerates. 16 Bhavnagar Districts of Bhavnagar, Surendranagar, Amreli, Junagadh, Porbandar, Gir- Somnath and Botad in the State of Gujarat. 17 Bhiwandi The areas 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ipur, 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 Prades ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nderlying 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, 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, 57 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bsp; (i). Section of National Highway 6 from Wadi end till Variety Square, (ii). Section of National Highway 7 connecting Variety Square and Panchsheel Square, (iii). Sections of Internal Roads connecting Panchsheel Square and Ashok Square via Dhantoli Police station and Baidyanath Square, (iv). Section of State Highway 9 from Ashok Square towards Umrer. (b). Parts of Nagpur (Rural) Tehsil adjoining Tehsils of Hingna, Nagpur (Urban), Kamptee, Umrer and Kuhi of Nagpur District, (c). Tehsils of Hingna, Umrer, Bhiwapur and Kuhi of Nagpur District. 2. District of Wardha (Excluding Tehsils of Ashti, Arvi and Karanja), and 3. Districts of Bhandara, Gondia, Chandrapur and Gadchiroliin the State of Maharashtra. 73 Nagpur II 1. Following Areas of Nagpur District: (a). Municipal limits of Nagpur city excluding the areas covered by Nagpur-I (b). Parts of Nagpur (Rural) Tehsil excluding the areas covered by Nagpur-I. & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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, Gu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Perambalur, Ariyalur, Karur, Pudukottai, Thanjavur, Thiruvarur, Nagapattinam, Mayiladuthurai, 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.] 30[102 Udaipur Districts of Udaipur, Salumbar, Rajsamand, Bhilwara, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ammu 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 S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ai 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 23[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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s "14.4.1 Commissioner (Appeals I) Mumbai and Additional Commissioner 5[or Joint Commissioner] (Appeals I) Mumbai" 10. Inserted vide Notification No. 02/2021 - Central Tax dated 12-01-2021 11. Inserted vide Notification No. 02/2022-Central Tax dated 11-03-2022 12. Inserted vide Notification No. 02/2022-Central Tax dated 11-03-2022 13. Substituted vide Notification No. 39/2023-Central Tax dated 17-08-2023 w.e.f. 04-04-2022 before it was read as, "39 Guntur Districts of Guntur, Krishna, West Godavari, PottiSriramulu Nellore and Prakasam in the State of Andhra Pradesh. The territorial waters and the seabed and sub soil underlying such waters from where the nearest point of the appropriate baseline is located in the state of Andhra Pradesh." 14. Substituted vide Notification No. 39/2023-Central Tax dated 17-08-2023 w.e.f. 04-04-2022 before it was read as, "101 Tirupati Districts of Chittoor, Anantapur, Dr. Y. S. Rajasekharreddy 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 Visakha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions 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 24. Substituted vide Notification No. 10/2025 - Central Tax dated 13-03-2025 before it was read as, "17[7 Alwar Districts of Alwar, Khairthal- Tijara, Bharatpur, Deeg, Dholpur, Dausa, Karauli, Sawaimadhopur, Gangapur City, Sikar, 21[Neem ka Thana, Jhunjunu and] Kotputli-Behror in the State of Rajasthan.]" 25. Substituted vide Notification No. 10/2025 - Central Tax dated 13-03-2025 before it was read as, "23 Chennai Outer Districts of Villupuram, Thiruvannamalai, Vellore, Thiruvallur, Kanchipuram and areas covered under Pallavaram Cantonment Board excluding Chennai Corporation Zone Nos. I to XV (from Ward No. 1 to 200 in existence as on 01.04.2017) and St. Thomas Mount Cantonment Board in the State of Tamil Nadu." 26.& ..... X X X X Extracts X X X X X X X X Extracts X X X X
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