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

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..... s), (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 .....

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

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..... ditional (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) Bel .....

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..... ner (Appeals I) Delhi and Additional Commissioner 5[or Joint Commissioner] (Appeals I) Delhi 7.5.1 Commissioner (Audit I) Delhi 7.3.2 Commissioner Delhi East 7.3.3 Principal Commissioner Delhi South 7.4.2 Commissioner (Appeals II) Delhi and Additional Commissioner 5[or Joint Commissioner] (Appeals II) Delhi 7.5.2 Commissioner (Audit II) Delhi 7.3.4 Commissioner Delhi West 8 Chief Commissioner Guwahati 8.3.1 Principal Commissioner Guwahati 8.4.1 Commissioner (Appeals) Guwahati and Additional Commissioner 5[or Joint Commissioner] (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 Commiss .....

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

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..... incipal Commissioner Mumbai South 14.4.1 Commissioner (Appeals I) Mumbai and Additional Commissioner 5[or Joint Commissioner] (Appeals I) Mumbai 14.5.1 Commissioner (Audit I) Mumbai 14.3.2 Principal Commissioner Mumbai East 14.4.2 Commissioner (Appeals II) Mumbai and Additional Commissioner 5[or Joint Commissioner] (Appeals II) Mumbai 14.5.2 Commissioner (Audit II) Mumbai 14.3.3 Commissioner Mumbai Central 14.3.4 Commissioner Mumbai West 14.4.3 Commissioner Appeals III) Mumbai and Additional Commissioner 5[or Joint Commissioner] (Appeals III) Mumbai 14.5.3 Commissioner (Audit III) Mumbai 14.3.5 Commissioner Palghar 14.3.6 Commissioner Raigarh 14.4.4 Commissioner (Appeals) Raigarh and Additional Commissioner 14.5.4 Commissioner (Audit) Raigarh 14.3.7 Commissioner Navi Mumbai (Appeals) Raigarh 14.3.8 Commissioner Belapur 14.3.9 Commissioner Thane 14.4.5 Commissioner (Appeals) Thane and Additional Commissioner 5[or Joint 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 Joi .....

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..... t 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 .....

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..... g 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, 5 .....

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..... 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, .....

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..... durga 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, .....

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..... amil 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 .....

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..... hala, 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. 49 Jaipur Districts of Jaipur, Ajmer, and Tonk in the State of Rajasthan. 50 Jalandhar Districts of Amritsar, Tar .....

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..... overed 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, 5762 .....

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

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..... r 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, 57131 .....

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..... 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 .....

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..... 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 Ta .....

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..... Kushinagar, Gorakhpur, Maharajganj, Sant Kabir Nagar and Siddharth Nagar in the State of Uttar Pradesh. 107 Visakhapatnam Districts of Srikakulam, Vizianagram, Visakhapatnam and East Godavari 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 Gurug .....

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..... 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 6. This notification shall come into force on the 22nd 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 Notificatio .....

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