Jurisdiction of the Chief Commissioner, Central Excise & Service Tax Guwahati consequent upon GST Notifications

Jurisdiction of Chief Commissioner Guwahati reallocated under GST notifications covering northeastern commissionerates and combined appeals and audit jurisdictions.

The GST notification defines territorial competence for the Chief Commissioner, Central Excise & Service Tax, Guwahati by allocating specific districts and states to designated Commissionerates (Guwahati, Dibrugarh, Shillong, Itanagar, Dimapur, Imphal, Aizawl, Agartala), detailing divisional and range-level coverage in Annexures I-VIII and designating combined appellate and audit jurisdictions to the Guwahati Appeals Commissionerate and Shillong Audit Commissionerate respectively; the Trade Notice takes effect on a date to be notified.