TaxTMI 
TaxTMI 
Jurisdiction of Central Tax Officers - CGST officers
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....ors of Central Tax, (h) Assistant Commissioners of Central Tax and Assistant Directors of Central Tax, (i) Commissioners of Central Tax (Audit), (j) Commissioners of Central Tax (Appeals), (k) Additional Commissioners of Central Tax (Appeals), ^2[(l) Joint Commissioner 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. 2. 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- (a) 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; (b) Commissioners of Central Tax (Appeals) specified in the corresponding entry in column (4) of the said Table; (c) Additional Commissioners ^3[or Joint Commissioners] of Central Tax (Appeals) specified in the corresponding entry in column (4) of the said Tab....
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.... 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 ^5[or Joint 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 Ahmedabad and Commissioner Ahmedabad (Appeals) Additional (Appeals) 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 Rajkot and Commissioner Rajkot (Appeals) Additional (Appeals) 1.5.2 Commissioner (Audit) Rajkot 1.3.5 C....
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....ndigarh 5.3.1 Principal Commissioner Chandigarh 5.4.1 Commissioner (Appeals) Chandigarh and Additional Commissioner ^5[or Joint 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 ^5[or Joint Commissioner] (Appeals) Jammu 5.5.2 Commissioner (Audit) Jammu 5.3.4 Principal Commissioner Ludhiana 5.4.3 Commissioner (Appeals) Ludhiana and Additional Commissioner ^5[or Joint Commissioner] (Appeals) Ludhiana 5.5.3 Commissioner (Audit) Ludhiana 5.3.5 Commissioner Jalandhar 6 Principal Chief Commissioner Chennai 6.3.1 Principal Commissioner Chennai North 6.4.1 Commissioner (Appeals I) Chennai and Additional Commissioner ^5[or Joint 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 ....
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.... 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 ^5[or Joint 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 ^5[or Joint 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 ^5[or Joint 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....
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....oner Mumbai Central 14.3.4 Commissioner Mumbai West 14.4.3 Commissioner Appeals III) Mumbai and Additional Commissioner ^5[or Joint 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 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 ^5[or Joint 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 ^5[or Joint Commissioner] (Appeals) Nagpur 15.5.1 Commissioner (Audit) Nagpur&nb....
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....s) Kochi and Additional Commissioner ^5[or Joint 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 ^5[or Joint 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 ^5[or Joint 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 ^5[or Joint Commissioner] (Appeals) Guntur 21.5.1 Commissioner (Audit) Guntur 21.3.2 Commissioner Guntur 21.3.3 Commissioner Tirupati ....
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....lera, Bavla, Mandal, Dhanduka, Viramgam and DetrojRampura 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. ^24[7 Alwar Districts of Alwar, Khairthal-Tijara, Kotputli-Behror, Bharatpur, Deeg, Dholpur, Dausa, Karauli, Sawaimadhopur, Sikar and Jhunjhunu in the state of Rajasth....
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....8, 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,....
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....0024, 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 West The areas falling under the following postal pin codes in the jurisdiction of part of 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, 5....
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.... 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 ....
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....10014, 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 unde....
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....amrup (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. 43 Howrah Districts of Hooghly and Howrah except Blocks Amta-I, Amta II, BagnanI,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 Rang....
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....te of Kerala. 60 Kutch(Gandhidham) District of Kutch in the State of Gujarat. 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. ^28[63 Madurai Districts of Madurai, Ramanathapuram, Sivagangai, Virudhunagar, Tuticorin, Tirunelveli, Tenkasi, 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, 574....
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....Cantonment Board Area and Medchal (Malkajgiri) District (Ward Nos. 114 to 141 of Greater Hyderabad Municipal Corporation but excluding Uppal, Kapra, Medipally and 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....
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.... 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 b....
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....in 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 ....
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.... 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....
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....amgarh, Deoria, Kushinagar, Gorakhpur, Maharajganj, Sant Kabir Nagar and Siddharth Nagar in the State of Uttar Pradesh. ^15[107 Visakhapatnam In the Districts of Srikakulam Vizianagaram, Visakhapatnam, Anarkapalli, Alluri Sitaramaraju, Parvatipurammanyam, Dr. B.R. Ambedkar Konaseema, Kakinada and mandals of Rajamahendravaram Urban, Rajamahendravaram Rural, Kadiam, Rajanagaram, Seethanagaram, Korukonda, Gokavaram, Anaparthi, Biccavolu and Rangampeta of East Godavari District in the State of Andhra Pradesh.] Table III Jurisdiction of Commissioner of Central Tax (Appeals) and Additional Commissioner ^5[or Joint Commissioner] of Central Tax (Appeals) Sl. No. Commissioner of Central Tax (Appeals)and Additional Commissioner ^5[or Joint 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 4 Bengaluru I ....
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....hkula 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) 45 Ranchi Ranchi, Jamshedpur 46 Siliguri Siliguri, Bolpur 47 Surat Surat, Daman 48 Thane Thane, Thane Rural, Bhiwandi 49 Vadodara Vadodara-I, Vadodara-II ^10[Note 1: The Commissioner (Appeals I) Delhi mentioned in Column (4) for entries at SI. No. 7.4.1 and 7.4.2 shall have jurisdiction over Delhi I and Delhi II mentioned in Column (2) at SI. No. 13 and 14 of Table III; Note 2: The Commissioner (Appeals II) Mumbai mentioned in Column (4) for entries at SI. No. 14.4.1 and 14.4.2 shall have jurisdiction over Mumbai I and Mumbai II mentioned in Column (2) at SI. No. 31 and 32 of Table III.] Table IV Jurisdiction of Commissioner of Central Tax (A....
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....suru, 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 ^23[TABLE V Powers of Additional Commissioner or Joint Commissioner of Central Tax for passing an order or decision in respect of notices issued by the officers of Directorate General of Goods and Services Tax Intelligence Sl. No. Principal Commissioner or Commissioner of Central Tax Powers (Exercisable throughout the territory of India) (1) (2) (3) 1. ....
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....^5[or Joint Commissioner] (Appeals II) Delhi" 9. Substituted vide Notification No. 02/2021 - Central Tax dated 12-01-2021 before it was read as "14.4.1 Commissioner (Appeals I) Mumbai and Additional Commissioner ^5[or Joint Commissioner] (Appeals I) Mumbai" 10. Inserted vide Notification No. 02/2021 - Central Tax dated 12-01-2021 11. Inserted vide Notification No. 02/2022-Central Tax dated 11-03-2022 12. Inserted vide Notification No. 02/2022-Central Tax dated 11-03-2022 13. Substituted vide Notification No. 39/2023-Central Tax dated 17-08-2023 w.e.f. 04-04-2022 before it was read as, "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." 14. Substituted vide Notification No. 39/2023-Central Tax dated 17-08-2023 w.e.f. 04-04-2022 before it was read as, "101 Tirupati Districts of Chittoor, Anantapur, Dr. Y. S. Rajasekharreddy Cu....
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....x Powers (Exercisable throughout the territory of India) (1) (2) (3) 1. Principal Commissioner Ahmedabad South Passing an order or decision in respect of notices issued by the officers of Directorate General of Goods and Services Tax Intelligence under sections 67, 73, 74, 76, 122, 125, 127, 129 and 130 of Central Goods and Services Tax Act 2017.]" 2. Principal Commissioner Bhopal 3. Principal Commissioner Chandigarh 4. Commissioner Chennai South 5. Principal Commissioner Delhi North 6. Principal Commissioner Guwahati 7. Commissioner Rangareddy 8. Principal Commissioner Kolkata North 9. Principal Commissioner Lucknow 10. Commissioner Thane 24. Substituted vide Notification No. 10/2025 - Central Tax dated 13-03-2025 before it was read as, "^17[7 Alwar Districts of Alwar, Khairthal- Tijara, Bharatpur, Deeg, Dholpur, Dausa, Karauli, Sawaimadhopur, Gangapur City, Sikar, ^21[Neem ka Thana, Jhunjunu and] Kotputli-Behror in the State of Rajasthan.]" 25. Substituted vide Notification No. 10/2025 - Central Tax dated 13-03....