Central Excise & Service Tax jurisdiction changes in Kerala and Lakshadweep will reorganize commissionerates and centralise appeals and audit jurisdictions. The Notification reorganises Central Excise & Service Tax jurisdiction in Kerala and Lakshadweep by creating three Commissionerates (Thiruvananthapuram, Kochi, Kozhikode) under the Chief Commissioner, Thiruvananthapuram Zone, assigning specific districts and Lakshadweep to each Commissionerate, detailing Division and Range-level boundaries (by towns and PIN codes), centralising appellate jurisdiction in a single Commissioner (Appeals), Kochi, and consolidating audit functions under Commissioner (Audit), Kochi with eight audit circles; headquarters locations are prescribed and Mahe is excluded from the Zone.