Creation of Puducherry Central Tax Commissionerate reorganises GST jurisdictions and assigns audit and appeals functions accordingly. Creation of the Puducherry Central Tax Commissionerate establishes a GST administrative formation covering the Union Territory of Puducherry, including Karaikal, Mahe and Yanam, organised into Divisions and Ranges whose territorial jurisdictions are specified; it will also attend to Central Excise and Service Tax matters for the revised jurisdiction. The reorganisation transfers Cuddalore and Villupuram Divisions to other Commissionerates and incorporates the Karaikal Division (with three Karaikal Ranges and Mahe and Yanam Ranges) into Puducherry. Audit-I Chennai and Appeals-I Chennai will handle audit and appeals functions for this Commissionerate.