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02/2017-Central Tax,dt. 19-06-2017 – Notifying jurisdiction of Central Tax Officers

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

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

 

 

  • (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), the Central Board of Excise and Customs hereby appoints-

  • Principal Chief Commissioners of Central Tax and Principal Directors General of Central Tax,

 

  • Chief Commissioners of Central Tax and Directors General of Central Tax,

 

  • Principal Commissioners of Central Tax and Principal Additional Directors General of Central Tax,

 

  • Commissioners of Central Tax and Additional Directors General of Central Tax,

 

  • Additional Commissioners of Central Tax and Additional Directors of Central Tax,

 

  • Joint Commissioners of Central Tax and Joint Directors of Central Tax,

 

  • Deputy Commissioners of Central Tax and Deputy Directors of Central Tax,

 

  • Assistant Commissioners of Central Tax and Assistant Directors of Central Tax,

 

  • Commissioners of Central Tax (Audit),

 

  • Commissioners of Central Tax (Appeals),

 

  • Additional Commissioners 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.

 

  1. 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-

 

  • 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;

 

  • Commissioners of Central Tax (Appeals) specified in the corresponding entry in column (4) of the said Table;

 

  • Additional Commissioners of Central Tax (Appeals) specified in the corresponding entry in column (4) of the said Table; and

 

  • Commissioners of Central Tax (Audit) specified in the corresponding entry in column (5) of the said

 

 

  1. 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

 

  1. The Commissioners of Central Tax (Appeals) and Additional Commissioners of Central Tax (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

 

  1. 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 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 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 (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 (Appeals) Ahmedabad and Additional Commissioner (Appeals) Ahmedabad 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 (Appeals) Rajkot and Additional Commissioner (Appeals) Rajkot 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 (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 (Appeals II) Bengaluru 2.5.2 Commissioner (Audit II) Bengaluru
2.3.4 Commissioner Bengaluru         North West
2.3.5 Principal 2.4.3 Commissioner    (Appeals    ) 2.5.3 Commissioner

 

 

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 (Appeals) Jurisdiction of Principal Chief Commissioner /

Chief Commissioner of Central Tax in terms of Commissioner (Audit)

(1) (2) (3) (4) (5)
Commissioner Bengaluru West Mysuru and Additional Commissioner (Appeals) Mysuru (Audit) Mysuru
2.3.6 Principal Commissioner Mysuru
2.3.7 Commissioner Belgavi 2.4.4 Commissioner (Appeals) Belgavi and Additional 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 (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 (Appeals) Raipur 3.5.2 Commissioner (Audit) Raipur
3.3.4 Commissioner Indore 3.4.3 Commissioner (Appeals) Indore and Additional 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 (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 (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 (Appeals) Jammu 5.5.2 Commissioner (Audit) Jammu
5.3.4 Principal Commissioner Ludhiana 5.4.3 Commissioner (Appeals) Ludhiana and Additional Commissioner (Appeals) Ludhiana 5.5.3 Commissioner (Audit) Ludhiana
5.3.5 Commissioner

 

 

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 (Appeals) Jurisdiction of Principal Chief Commissioner /

Chief Commissioner of Central Tax in terms of Commissioner (Audit)

(1) (2) (3) (4) (5)
Jalandhar
6 Principal   Chief Commissioner Chennai 6.3.1 Principal Commissioner Chennai North 6.4.1 Commissioner (Appeals I) Chennai and Additional 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 (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 (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 (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 (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 (Appeals) Guwahati and Additional Commissioner (Appeals) Shillong

8.5.1 Commissioner (Audit) Shillong
8.3.2 Commissioner Dibrugarh

 

 

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 (Appeals) Jurisdiction of Principal Chief Commissioner /

Chief Commissioner of Central Tax in terms of Commissioner (Audit)

(1) (2) (3) (4) (5)
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 (Appeals I) Hyderabad 9.5.1 Commissioner (Audit I) Hyderaba
9.3.2 Commissioner Rangareddy
9.3.3 Commissioner Medchal 9.4.2 Commissioner

(Appeals  II ) Hyderabad

and                         Additional

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 (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 (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 (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 (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        (Appeals) 11.5.3 Commissioner (Audit) Durgapur

 

 

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 (Appeals) Jurisdiction of Principal Chief Commissioner /

Chief Commissioner of Central Tax in terms of Commissioner (Audit)

(1) (2) (3) (4) (5)
11.3.6 Commissioner Bolpur Siliguri
12 Principal   Chief Commissioner Lucknow 12.3.1 Principal Commissioner Lucknow 12.4.1 Commissioner (Appeals) Lucknow and Additional 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 (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 (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 (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 (Appeals) Dehradun

13.5.3 Commissioner (Audit) Dehradun
14 Principal   Chief Commissioner Mumbai 14.3.1 Principal Commissioner Mumbai South 14.4.1 Commissioner

(Appeals I) 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 (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 (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

 

 

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 (Appeals) Jurisdiction of Principal Chief Commissioner /

Chief Commissioner of Central Tax in terms of Commissioner (Audit)

(1) (2) (3) (4) (5)
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 (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 (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 (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 (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 (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 (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 (Appeals) Pune-II

17.5.2 Commissioner (Audit II) Pune
17.3.4 Commissioner Goa 17.4.3 Commissioner

(Appeals) Goa and Additional Commissioner (Appeals) Goa

18 Chief Commissioner Ranchi 18.3.1 Principal Commissioner Patna-I 18.4.1 Commissioner

(Appeals)           Patna       and Additional       Commissioner

18.5.1 Commissioner (Audit) Patna

 

 

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 (Appeals) Jurisdiction of Principal Chief Commissioner /

Chief Commissioner of Central Tax in terms of Commissioner (Audit)

(1) (2) (3) (4) (5)
(Appeals) Patna
18.3.2 Commissioner Patna-II
18.3.3 Principal Commissioner Ranchi 18.4.2 Commissioner

(Appeals) Ranchi and Additional 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 (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 (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 (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 (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.

 

 

Sl.

 

No.

Principal Commissioner/ Commissioner   of Central Tax  

Territorial Jurisdiction

(1) (2) (3)
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 Detroj- Rampura 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.
7 Alwar Districts of Alwar, Bharatpur, Dholpur, Dausa, Karauli, SawaiMadhopur, Sikar and Jhunjhunu 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.

 

 

Sl.

 

No.

Principal Commissioner/ Commissioner   of Central Tax  

Territorial Jurisdiction

(1) (2) (3)
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.

 

 

Sl.

 

No.

Principal Commissioner/ Commissioner   of Central Tax  

Territorial Jurisdiction

(1) (2) (3)
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 The areas falling under the following postal pin codes in the jurisdiction of part of
West 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,

 

 

Sl.

 

No.

Principal Commissioner/ Commissioner   of Central Tax  

Territorial Jurisdiction

(1) (2) (3)
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.

 

 

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No.

Principal Commissioner/ Commissioner   of Central Tax  

Territorial Jurisdiction

(1) (2) (3)
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

 

 

Sl.

 

No.

Principal Commissioner/ Commissioner   of Central Tax  

Territorial Jurisdiction

(1) (2) (3)
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.

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.

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.

 

 

Sl.

 

No.

Principal Commissioner/ Commissioner   of Central Tax  

Territorial Jurisdiction

(1) (2) (3)
43 Howrah Districts of Hooghly and Howrah except Blocks Amta-I, Amta II, Bagnan- I,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, Tarn Taran, Gurdaspur, Jalandhar, Kapurthala, Pathankot, Shaheed Bhagat Singh Nagar and Hoshiarpur in the State of Punjab.
51 Jammu State of Jammu and Kashmir.
52 Jamshedpur Districts of East Singbhum , West Singbhum and Saraikela – Kharsawan in the State of Jharkhand .
53 Jodhpur Districts of Jodhpur, Nagaur, Pali, Sirohi, Jalore, Barmer, Jaisalmer, Bikaner, Churu, Ganganagar and Hanumangarh 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.

 

 

Sl.

 

No.

Principal Commissioner/ Commissioner   of Central Tax  

Territorial Jurisdiction

(1) (2) (3)
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

 

 

Sl.

 

No.

Principal Commissioner/ Commissioner   of Central Tax  

Territorial Jurisdiction

(1) (2) (3)
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,

 

 

Sl.

 

No.

Principal Commissioner/ Commissioner   of Central Tax  

Territorial Jurisdiction

(1) (2) (3)
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 Gadchiroli   in 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

 

 

Sl.

 

No.

Principal Commissioner/ Commissioner   of Central Tax  

Territorial Jurisdiction

(1) (2) (3)
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, 412205 and 412308; and

 

(iii)                Daund Taluka of Pune district except the area falling in PIN  Code number 412202; and

 

 

Sl.

 

No.

Principal Commissioner/ Commissioner   of Central Tax  

Territorial Jurisdiction

(1) (2) (3)
 

 

(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.

 

 

Sl.

 

No.

Principal Commissioner/ Commissioner   of Central Tax  

Territorial Jurisdiction

(1) (2) (3)
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  T hiruvananthapuram 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.
101 Tirupati Districts of Chittoor, Anantapur, Dr. Y. S. Rajasekharreddy Cuddapah (Kadapa) and Kurnool in the State of Andhra Pradesh.
102 Udaipur Districts of Udaipur, Rajasamand, 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 Districts of Panchmahal, Dahod, Chhota Udepur, Bharuch, Narmada and Savli- Desar 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.
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 of Central Tax (Appeals)

 

Sl.

No.

Commissioner of Central Tax (Appeals)and                        Additional 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

 

 

Sl.

No.

Commissioner of Central Tax (Appeals)and                        Additional Commissioner of Central Tax (Appeals) Jurisdiction  in  terms  of  Principal  Commissioner  or Commissioner of Central Tax
(1) (2) (3)
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 (Appeals) Guwahati Guwahati, Dibrugarh, Itanagar
Additional 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)

 

 

Sl.

No.

Commissioner of Central Tax (Appeals)and                        Additional Commissioner of Central Tax (Appeals) Jurisdiction  in  terms  of  Principal  Commissioner  or Commissioner of Central Tax
(1) (2) (3)
45 Ranchi Ranchi, Jamshedpur
46 Siliguri Siliguri, Bolpur
47 Surat Surat, Daman
48 Thane Thane, Thane Rural, Bhiwandi
49 Vadodara Vadodara-I, Vadodara-II

 

 

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

 

 

Sl.

No.

Commissioner  of  Central  Tax (Audit) Jurisdiction  in  terms  of  Principal  Commissioner  or Commissioner of Central Tax
(1) (2) (3)
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

 

  1. This notification shall come into force on the 22nd day of June,

[F.No 349/52/2017-GST]

(Dr. Sreeparvathy S. L.) Under Secretary to the Government of India

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