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<h1>Amendment Defines Joint Commissioner (Appeals) Jurisdiction in CGST Act, 2017; Updates Officer Designations for Appeals Process.</h1> Notification No. 04/2019-Central Tax, issued by the Central Board of Indirect Taxes and Customs, amends the previous notification No. 2/2017-Central Tax to define the jurisdiction of the Joint Commissioner (Appeals) under the Central Goods and Services Tax Act, 2017. Effective from February 1, 2019, the amendments include adding the Joint Commissioner of Central Tax (Appeals) to relevant sections and substituting references to 'Additional Commissioners' with 'any officer not below the rank of Joint Commissioner (Appeals).' This change aims to clarify roles and responsibilities within the appeals process under the CGST framework.