Appointment of Officers with their Powers and Jurisdiction [Section 3 & 5 of CGST Act]

Notification No. 02/2017 - Central Tax dated 19-06-2017 [Appointment of Officers with their Powers and Jurisdiction]

Notification No. 02/2017-Central Tax dt. 19-06-2017

In exercise of the powers u/s 3 read with section 5 of the CGST Act, 2017 and section 3 of the IGST Act, 2017,

the Government hereby appoints-

(a) Principal Chief Commissioners of Central Tax and Principal Directors General of Central Tax,

(b) Chief Commissioners of Central Tax and Directors General of Central Tax,

(c) Principal Commissioners of Central Tax and Principal Additional Directors General of Central Tax,

(d) Commissioners of Central Tax and Additional Directors General of Central Tax,

(e) Additional Commissioners of Central Tax and Additional Directors of Central Tax,

(f) Joint Commissioners of Central Tax and Joint Directors of Central Tax,

(g) Deputy Commissioners of Central Tax and Deputy Directors 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),

[1][(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 [2][or Joint Commissioners] of Central Tax (Appeals) specified in the corresponding entry in column (4) of the said Table; and

(d) Commissioners of Central Tax (Audit) specified in the corresponding entry in column (5) of the said Table.

3. The Principal Commissioners of Central Tax or the Commissioners of Central Tax, as the case may be, specified in column (2) of Table II and the central tax officers sub-ordinate to them, are hereby vested with the territorial jurisdiction specified in the corresponding entry in column (3) of the said Table.

[3][Notwithstanding anything contained in this notification, the central tax officer specified in column (3) of Table I and the officers subordinate to him shall exercise powers u/s 73, 74, 75 and 76 of Chapter XV of the said Act throughout the territorial jurisdiction of the corresponding central tax officer specified in column (2) of the said Table in respect of those cases as may be assigned by the Board]

4. The Commissioners of Central Tax (Appeals) and [4][any officer not below the rank of Joint Commissioner (Appeals)] specified in column (2) of Table III and the central tax officers subordinate to them are hereby vested with the territorial jurisdiction of the Principal Commissioners of Central Tax or the Commissioners of Central Tax, as the case may be, specified in the corresponding entry in column (3) of the said Table

5. The Commissioners of Central Tax (Audit) specified in column (2) of Table IV and the central tax officers subordinate to them are hereby vested with the territorial jurisdiction of the Principal Commissioners of Central Tax or the Commissioners of Central Tax, as the case may be, specified in the corresponding entry in column (3) of the said Table.

 

Table I

Jurisdiction of Principal Chief Commissioner/Chief Commissioner of Central Tax in terms of Principal Commissioners/Commissioners of Central Tax, Commissioners of Central Tax (Appeals), Additional Commissioner of Central Tax (Appeals) and Commissioners of Central Tax (Audit)

Sl No.

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 (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 (Appeals)Ahmedabad and Additional Commissioner (Appeals)Ahmedabad

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(Appeals) Rajkot and Additional Commissioner (Appeals) Rajkot

1.5.2

Commissioner (Audit) Rajkot

1.3.5

Commissioner Bhavnagar

1.3.6

Commissioner Kutch (Gandhidham)

2

Principal Chief Commissioner Bengaluru

2.3.1

Principal Commissioner Bengaluru East

2.4.1

Commissioner (Appeals I)Bengaluru and Additional Commissioner (Appeals I) Bengaluru

2.5.1

Commissioner (Audit I) Bengaluru

2.3.2

Commissioner Bengaluru South

2.3.3

Commissioner Bengaluru North

2.4.2

Commissioner (Appeals II) Bengaluru and Additional Commissioner (Appeals II) Bengaluru

2.5.2

Commissioner (Audit II) Bengaluru

2.3.4

Commissioner Bengaluru North West

2.3.5

Principal Commissioner Bengaluru West

2.4.3

Commissioner (Appeals )

2.5.3

Commissioner (Audit) Mysuru

2.3.6

Principal Commissioner Mysuru

2.3.7

Commissioner Belgavi

2.4.4

Commissioner (Appeals) Belgavi and Additional Commissioner (Appeals) Belgavi

2.5.4

Commissioner (Audit) Belgavi

2.3.8

Commissioner Mangalore

3

Chief Commissioner Bhopal

3.3.1

Principal Commissioner Bhopal

3.4.1

Commissioner (Appeals) Bhopal and Additional Commissioner (Appeals) Bhopal

3.5.1

Commissioner (Audit) Bhopal

3.3.2

Commissioner Jabalpur

3.3.3

Principal Commissioner Raipur

3.4.2

Commissioner (Appeals) Raipur and Additional Commissioner (Appeals) Raipur

3.5.2

Commissioner (Audit) Raipur

3.3.4

Commissioner Indore

3.4.3

Commissioner (Appeals) Indore and Additional Commissioner (Appeals) Indore

3.5.3

Commissioner (Audit) Indore

3.3.5

Commissioner Ujjain

4

Chief Commissioner Bhubaneswar

4.3.1

Principal Commissioner Bhubaneswar

4.4.1

Commissioner (Appeals) Bhubaneswar and Additional Commissioner (Appeals) Bhubaneswar

4.5.1

Commissioner (Audit) Bhubaneswar

4.3.2

Commissioner Rourkela

5

Chief Commissioner Chandigarh

5.3.1

Principal Commissioner Chandigarh

5.4.1

Commissioner(Appeals)Chandigarh and Additional 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 (Appeals) Jammu

5.5.2

Commissioner (Audit) Jammu

5.3.4

Principal Commissioner Ludhiana

5.4.3

Commissioner (Appeals) Ludhiana and Additional 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 (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 Commissioner (Appeals II) Chennai

6.5.2

Commissioner (Audit II) Chennai

6.3.4

Commissioner Chennai Outer

6.3.5

Principal Commissioner Coimbatore

6.4.3

Commissioner (Appeals) Coimbatore and Additional Commissioner (Appeals) Coimbatore

6.5.3

Commissioner (Audit) Coimbatore

6.3.6

Commissioner Tiruchirapally

6.3.7

Commissioner Madurai

6.3.8

Commissioner Salem

7

Principal Chief Commissioner Delhi

7.3.1

Principal Commissioner Delhi North

7.4.1

Commissioner (Appeals I) Delhi and Additional Commissioner (Appeals I) Delhi

7.5.1

Commissioner (Audit I) Delhi

7.3.2

Commissioner Delhi East

7.3.3

Principal Commissioner Delhi South

7.4.2

[5][Commissioner (Appeals I) Delhi and Additional Commissioner (Appeals II) Delhi]

7.5.2

Commissioner (Audit II) Delhi

7.3.4

Commissioner Delhi West

8

Chief Commissioner Guwahati

8.3.1

Principal Commissioner Guwahati

8.4.1

Commissioner (Appeals) Guwahati and Additional Commissioner (Appeals) Guwahati and Additional Commissioner (Appeals) Shillong

8.5.1

Commissioner (Audit) Shillong

8.3.2

Commissioner Dibrugarh

8.3.3

Commissioner Shillong

8.3.4

Commissioner Itanagar

8.3.5

Commissioner Dimapur

8.3.6

Commissioner Imphal

8.3.7

Commissioner Aizawl

8.3.8

Commissioner Agartala

9

Chief Commissioner Hyderabad

9.3.1

Principal Commissioner Hyderabad

9.4.1

Commissioner (Appeals I) Hyderabad and Additional Commissioner (Appeals I) Hyderabad

9.5.1

Commissioner (Audit I) Hyderabad

9.3.2

Commissioner Rangareddy

9.3.3

Commissioner Medchal

9.4.2

Commissioner (Appeals II) Hyderabad and Additional Commissioner (Appeals II) Hyderabad

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 (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 (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 (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 (Appeals II) Kolkata

11.5.2

Commissioner (Audit II) Kolkata

11.3.4

Commissioner Haldia

11.3.5

Commissioner Siliguri

11.4.3

Commissioner (Appeals) Siliguri and Additional Commissioner (Appeals) Siliguri

11.5.3

Commissioner (Audit) Durgapur

11.3.6

Commissioner Bolpur

12

Principal Chief Commissioner Lucknow

12.3.1

Principal Commissioner Lucknow

12.4.1

Commissioner (Appeals) Lucknow and Additional Commissioner (Appeals) Lucknow

12.5.1

Commissioner (Audit) Lucknow

12.3.2

Commissioner Agra

12.3.3

Commissioner Kanpur

12.4.2

Commissioner (Appeals) Allahabad and Additional Commissioner (Appeals) Allahabad

12.5.2

Commissioner (Audit) Kanpur

12.3.4

Commissioner Allahabad

12.3.5

Commissioner Varanasi

13

Chief Commissioner Meerut

13.3.1

Principal Commissioner Meerut

13.4.1

Commissioner (Appeals) Meerut and Additional Commissioner (Appeals) Meerut

13.5.1

Commissioner (Audit) Meerut

13.3.2

Commissioner Ghaziabad

13.3.3

Principal Commissioner Noida

13.4.2

Commissioner(Appeals) Noida and Additional Commissioner (Appeals) Noida

13.5.2

Commissioner (Audit) Noida

13.3.4

Commissioner Gautam Buddh Nagar

13.3.5

Commissioner Dehradun

13.4.3

Commissioner (Appeals) Dehradun and Additional Commissioner (Appeals) Dehradun

13.5.3

Commissioner (Audit) Dehradun

14

Principal Chief Commissioner Mumbai

14.3.1

Principal Commissioner Mumbai South

14.4.1

[6][Commissioner (Appeals II) Mumbai and Additional Commissioner (Appeals I) Mumbai]

14.5.1

Commissioner (Audit I) Mumbai

14.3.2

Principal Commissioner Mumbai East

14.4.2

Commissioner (Appeals II) Mumbai and Additional Commissioner (Appeals II) Mumbai

14.5.2

Commissioner (Audit II) Mumbai

14.3.3

Commissioner Mumbai Central

14.3.4

Commissioner Mumbai West

14.4.3

Commissioner (Appeals III) Mumbai and Additional 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 (Appeals) Raigarh

14.5.4

Commissioner (Audit) Raigarh

14.3.7

Commissioner Navi Mumbai

14.3.8

Commissioner Belapur

14.3.9

Commissioner Thane

14.4.5

Commissioner (Appeals) Thane and Additional 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 (Appeals) Nagpur

15.5.1

Commissioner (Audit) Nagpur

15.3.2

Commissioner Nagpur-II

15.3.3

Commissioner Nashik

15.4.2

Commissioner (Appeals) Nashik and Additional Commissioner (Appeals) Nashik

15.5.2

Commissioner (Audit) Nashik

15.3.4

Commissioner Aurangabad

16

Chief Commissioner Panchkula

16.3.1

Principal Commissioner Gurugram

16.4.1

Commissioner (Appeals) Gurugram and Additional Commissioner (Appeals) Gurugram

16.5.1

Commissioner (Audit)  Gurugram

16.3.2

Commissioner Faridabad

16.3.3

Commissioner Panchkula

16.4.2

Commissioner (Appeals) Panchkula and Additional Commissioner (Appeals) Panchkula

16.5.2

Commissioner (Audit) Panchkula

16.3.4

Commissioner Rohtak

17

Chief Commissioner Pune

17.3.1

Principal Commissioner Pune-I

17.4.1

Commissioner (Appeals) Pune-I and Additional Commissioner (Appeals) Pune-I

17.5.1

Commissioner (Audit I) Pune

17.3.2

Commissioner Kolhapur

17.3.3

Commissioner Pune-II

17.4.2

Commissioner (Appeals) Pune-II and Additional Commissioner (Appeals) Pune-II

17.5.2

Commissioner (Audit II) Pune

17.3.4

Commissioner Goa

17.4.3

Commissioner (Appeals) Goa and Additional Commissioner (Appeals) Goa

18

Chief Commissioner Ranchi

18.3.1

Principal Commissioner Patna-I

18.4.1

Commissioner (Appeals) Patna and Additional Commissioner (Appeals) Patna

18.5.1

Commissioner (Audit) Patna

18.3.2

Commissioner Patna-II

18.3.3

Principal Commissioner Ranchi

18.42

Commissioner (Appeals) Ranchi and Additional Commissioner (Appeals) Ranchi

18.5.2

Commissioner (Audit) Ranchi

18.3.4

Commissioner Jamshedpur

19

Chief Commissioner Thiruvananthapuram

19.3.1

Commissioner Thiruvananthapuram

19.4.1

Commissioner (Appeals) Kochi and Additional 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 (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 (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 (Appeals) Guntur

21.5.1

Commissioner (Audit)  Guntur

21.3.2

Commissioner Guntur

21.3.3

Commissioner Tirupati

 

Table II

Territorial Jurisdiction of Principal Commissioner/Commissioner of Central Tax

Sl No.

Principal Commissioner/ Commissioner of Central Tax

Territorial Jurisdiction

(1)

(2)

(3)

1

Agartala

State of Tripura.

2

Agra

Districts of Agra, Firozabad, Mahamaya Nagar, Mathura, Aligarh, Auraiya, Etawah, Kasi Ram Nagar and Etahin the State of Uttar Pradesh.

3

Ahmedabad North

Entire area on the eastern side of Sabarmati river starting from Nehru Bridge towards northern side of Relief road extending up to Kalupur, on southern side to the east of railway tracks from Kalupur bridge to Sarangpur Bridge. From Sarangpur Bridge to the northern side of the road from Sarangpur Bridge to the corner of Patel Mills on Rakhial Road via Hathikhai. From Patel Mills, there is an imaginary boundary lying on the outer boundary of Patel Mills and Raipur Mills (including both mills) and, then, the wall separating the Raipur Mills and Vivekanand Mill, the imaginary boundary runs through the roads between Rakhial Society and Rakhial Village passing through the backside of Monogram Mills upto Naroda Highway. From there, it includes the area lying on the eastern side of Narol-Naroda Highway upto the intersection of Narol-Naroda Highway and Odhav Road at Indian Oil Corporation, and Muthia, Ainasan, Pardhol, Vehlal, Juka, Naroda Lialsis, Navrangpur Village of Dascroi Taluk. The jurisdiction also includes the entire area of City Taluka west of Sabarmati River (excluding the area falling South from the line running from Nehru Bridge to Navrangpur Police Station via Ashram Road, Swastik Char Rasta, Commerce Six Road towards Drive-in Road upto Thaltej Cross Road on S.G. Highway, from Thaltej Cross Road upto the Sanand Cross Road Road on S G highway on west side, on south side Ahmedabad City Taluka limit and on east side Sabarmati river from Nehru bridge upto Ahmedabad City Taluka limit towards South) and all villages of Daskroi Taluka, on the western side of Sabarmati River. The jurisdiction also includes Sanand, Dholka, Dholera, Bavla, Mandal, Dhanduka, Viramgam and Detroj-Rampura 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, Sant Ravidas Nagar, Jaunpur, Sultanpur, Amethi (Gauriganj), Pratapgarh, Kaushambi, Chitrakoot, Banda, Fatehpur, Basti, Ambedkar Nagar, Faizabad and Raebareli in the State of Uttar Pradesh.

[7][7

Alwar

Districts of Alwar, Khairthal- Tijara, Bharatpur, Deeg, Dholpur, Dausa, Karauli, Sawaimadhopur, Gangapur City, Sikar, [8][Neem ka Thana, Jhunjunu and] Kotputli-Behror in the State of Rajasthan.]

8

Aurangabad

Districts of Aurangabad, Jalna, Hingoli, Parbhani, Nanded, Latur, Osmanabad and Beed in the State of Maharashtra.

9

Belapur

The areas falling under following pin codes: 400614, 400701 to 400707, 400709 and 400710 in the State of Maharashtra.

10

Belgavi

Districts of Bidar, Gulbarga, Bijapur, Raichur, Bagalkot, Belgaum, Dharwar, Gadag, Bellary, Koppal, and Yadgir in the State of Karnataka covered under the postal pin code including:

580001, 580002, 580003, 580004, 580005, 580006, 580007, 580008, 580009, 580011, 580020, 580021, 580023, 580024, 580025, 580026, 580028, 580029, 580030, 580031, 580032, 580112, 580114, 580118, 581103, 581105, 581107, 581113, 581117, 581195, 581196, 581201, 581204, 581206, 581207, 581209, 582101, 582102, 582103, 582111, 582112, 582113, 582114, 582115, 582116, 582117, 582118, 582119, 582120, 582201, 582202, 582203, 582204, 582205, 582206, 582207, 582208, 582209, 582210, 582211, 583101, 583102, 583103, 583104, 583111, 583112, 583113, 583114, 583115, 583116, 583117, 583118, 583119, 583120, 583121, 583122, 583123, 583124, 583126, 583128, 583129, 583130, 583132, 583134, 583135, 583136, 583152, 583201, 583203, 583211, 583212, 583214, 583215, 583216, 583217, 583218, 583219, 583220, 583221, 583222, 583223, 583224, 583225, 583226, 583227, 583228, 583229, 583230, 583231, 583232, 583233, 583234, 583235, 583236, 583237, 583238, 583239, 583268, 583275, 583276, 583277, 583278, 583279, 583280, 583281, 583282, 583283, 584101, 584102, 584103, 584111, 584113, 584115, 584116, 584118, 584120, 584122, 584123, 584124, 584125, 584126, 584127, 584128, 584129, 584132, 584133, 584134, 584135, 584136, 584138, 584139, 584140, 584143, 584167, 584170, 584202, 584203, 585101, 585102, 585103, 585104, 585105, 585106, 585201, 585202, 585210, 585211, 585212, 585213, 585214, 585215, 585216, 585217, 585218, 585219, 585220, 585221, 585222, 585223, 585224, 585225, 585226, 585227, 585228, 585229, 585236, 585237, 585265, 585287, 585290, 585291, 585292, 585301, 585302, 585303, 585304, 585305, 585306, 585307, 585308, 585309, 585310, 585311, 585312, 585313, 585314, 585315, 585316, 585317, 585318, 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, 591116, 591117, 591118, 591119, 591120, 591121, 591122, 591123, 591124, 591125, 591126, 591127, 591128, 591129, 591130, 591131, 591136, 591143, 591147, 591153, 591156, 591173, 591201, 591211, 591212, 591213, 591214, 591215, 591216, 591217, 591218, 591219, 591220, 591221, 591222, 591223, 591224, 591225, 591226, 591227, 591228, 591229, 591230, 591231, 591232, 591233, 591234, 591235, 591236, 591237, 591238, 591239, 591240, 591241, 591242, 591243, 591244, 591245, 591246, 591247, 591248, 591254, 591263, 591265, 591287, 591301, 591302, 591303, 591304, 591305, 591306, 591307, 591308, 591309, 591310, 591311, 591312, 591313, 591314, 591315, 591316, 591317, 591340 and 591344

11

Bengaluru East

Areas falling under the following postal pin codes in the jurisdiction of part of Bengaluru Urban District, part of Bengaluru Rural District, Kolar District, in the State of Karnataka:

560005, 560007, 560008, 560016, 560017,560025, 560033, 560035, 560036, 560037,560038, 560042, 560043, 560047, 560048, 560049, 560066, 560067, 560071, 560075, 560084, 560087, 560093, 560103, 562114,562122, 562125, 562129, 563101, 563102, 563103, 563113, 563114, 563115, 563116, 563117, 563118, 563119, 563120, 563121, 563122, 563126, 563127, 563128, 563129, 563130, 563131, 563132, 563133, 563134, 563135, 563136, 563137, 563138, 563139, 563160, 563161 and 563162.

Any other pin codes falling within Kolar District which are not mentioned specifically in the jurisdiction of any of the Commissionerates.

12

Bengaluru North

The areas falling under the following postal pin codes in the jurisdiction of part of Bengaluru Urban District, part of Bengaluru Rural District, Chikkaballapura District in the State of Karnataka:

560001, 560003, 560006, 560009, 560012,560014, 560020, 560021, 560024, 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, 572116, 572117, 572118, 572119, 572120, 572121, 572122, 572123, 572124, 572125, 572126, 572127, 572128, 572129, 572130, 572132, 572133, 572134, 572135, 572136, 572137, 572138, 572139, 572140, 572141, 572142, 572143, 572144, 572145, 572168, 572175, 572201,572202, 572211, 572212, 572213, 572214, 572215, 572216, 572217, 572218, 572219, 572220, 572221, 572222, 572223, 572224, 572225, 572226, 572227, 572228, 573114, 577001, 577002, 577003, 577004, 577005, 577006, 577213, 577215, 577217, 577218, 577219, 577221, 577223, 577224, 577230, 577231, 577501, 577502, 577511, 577512, 577513, 577514, 577515, 577516, 577517, 577518, 577519, 577520, 577521, 577522, 577523, 577524, 577525, 577526, 577527, 577528, 577529, 577530, 577531, 577532, 577533, 577534, 577535, 577536, 577537, 577538, 577539, 577540, 577541, 577542, 577543, 577544, 577545, 577546, 577551, 577552, 577553, 577554, 577555, 577556, 577557, 577558, 577566, 577589, 577596, 577597, 577598, 577599, 577601, 577602, 581101, 581102, 581104, 581106, 581108, 581109, 581110, 581111, 581112, 581115, 581116, 581118, 581119, 581120, 581123, 581126, 581128, 581145, 581148, 581193, 581197, 581198, 581202,581203, 581205, 581208, 581210, 581211, 581212, 581213, 583125, 583127, 583131, 583137and 583213.

Any other pin codes falling within the jurisdiction of Tumkur District, Chitradurga District, Davangere District and Haveri District which are not mentioned specifically in the jurisdiction of any of the Commissionerates

14

Bengaluru South

The areas falling under the following postal pin codes in the jurisdiction of part of Bengaluru Urban District in the State of Karnataka:

560002, 560004, 560011, 560027, 560029, 560030, 560034, 560041, 560068, 560069, 560076, 560078, 560081, 560083, 560095,560099, 560100, 560102, 560105, 560108, 560111, 560112, 560114, 560210, 561229, 562106, 562107, 562158.

Any other pin codes falling within the jurisdiction of Bengaluru Urban Districts which are not mentioned specifically in the jurisdiction of any of the Commissionerates.

15

Bengaluru West

Areas falling under the following postal pin codes in the jurisdiction of part of Bengaluru Urban District and Ramnagaram District, in the State of 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

Bhubaneswar

Districts of Khurda, Cuttack, Kendrapara, Jagatsinghpur, Puri, Jajpur, Bhadrak, Balasore, Dhenkanal, Nayagarh, Ganjam, Rayagada, Gajapati, Koraput, Malkangiri, Nabrangpur, Kandhamal and Kalahandi in the State of Odisha.

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 Odisha.

20

Bolpur

Districts of Murshidabad, Birbhum, Purulia, Purba Bardhman, Paschim Bardhman and Bankura in the State of West Bengal.

21

Chandigarh

Union Territory of Chandigarh.

22

Chennai North

Chennai Corporation Zone Nos. I to IX.(From Ward no. 1 to 126 in existence as on 01-04-2017) in the State of Tamil Nadu.

The continental shelf and exclusive economic zone contiguous to the eastern coast of India.

Explanation: The eastern coast of India refers to the coast adjacent to the states or Union Territories, as the case may be, of West Bengal, Odisha, Andhra Pradesh, Puducherry, Tamil Nadu and Andaman and Nicobar Islands.

23

Chennai Outer

Districts of Villupuram, Thiruvannamalai, Vellore, Thiruvallur, Kanchipuram and areas covered under Pallavaram Cantonment Board excluding Chennai Corporation Zone Nos. I to XV (from Ward No. 1 to 200 in existence as on 01.04.2017) and St. Thomas Mount Cantonment Board in the State of Tamil Nadu.

24

Chennai South

Areas comprising of Chennai Corporation Zones Nos. X to XV (From Ward No. 127 to 200 in existence as on 01-04-2017) and St. Thomas Mount Cantonment Board in the State of Tamil Nadu.

25

Coimbatore

Districts of Coimbatore, Nilgiris and the District of Tirupur excluding Dharapuram, Kangeyam and UthukkuliTaluksin the State of Tamil Nadu.

26

Daman

Union territories of Daman and Diu and Dadra and Nagar Haveli.

27

Dehradun

State of Uttarakhand.

28

Delhi East

Areas falling under the following postal pin codes in the jurisdiction of part of Revenue Districts namely, East Delhi, South Delhi, New Delhi, North East Delhi, Shahdara and South East Delhi in the Union Territory of Delhi.

110003, 110013, 110014, 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 under the following postal pin codes in the jurisdiction of part of Revenue Districts namely, North Delhi, West Delhi, Central Delhi and North West Delhi in the Union Territory of Delhi.

110008, 110015, 110018, 110026, 110027, 110034, 110041, 110052, 110056, 110058, 110059, 110063, 110064, 110081, 110083, 110085, 110086, 110087, 110089.

32

Dibrugarh

Districts of Tinsukia, Dibrugarh, Charaideo, Sivasagar, Jorhat, Golaghat, Majuli, Darrang, Udalguri, Sonitpur, Biswanath, Lakhimpur and Dhemaji in the State of Assam.

33

Dimapur

State of Nagaland

34

Faridabad

Districts namely Faridabad, Palwal, Mewat, Rewariand Mahendergarh in the State of Haryana.

35

Gandhinagar

Districts of Gandhinagar, Sabarkantha, Aravalli, Mehsana, Banaskantha and Patan districts in the State of Gujarat.

36

Gautam Buddha Nagar

District of Gautam Buddh Nagar (excluding the areas falling under the jurisdiction of New Okhla Industrial Development Authority (NOIDA) in the District of Gautam Buddh Nagar) and Districts of Bulandshahar, Bareilly, Badaun, Sambhal and Pilibhit in the State of Uttar Pradesh.

37

Ghaziabad

District of Ghaziabad in the State of Uttar Pradesh.

38

Goa

State of Goa.

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 Goa.

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.

[9][39

Guntur

Districts of West Godavari, Krishna, NTR, Eluru, Guntur, Bapatla, Palnadu, Prakasam, SPS Nellore, mandals of Kovvur, Chagullu, Tallapudi, Nidadavole, Undrajavaram, Peravali, Devarapalle, Gopalapuram and Nallajerla of East Godavari District and mandals of Gudur, Chillakaur, Kota, Vakadu, Chittamur, Balayapalli, Venkatagiri, Dakkili, Ozili, Naidupet, Pellakur, Doravarisatram, Sullurpeta and Tada of Tirupati District 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.]

40

Gurugram

Revenue District of Gurugram in the State of Haryana.

41

Guwahati

Districts of Kamrup (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 PurbaMedinipur, PaschimMedinipur, 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, Bagnan-I, Jagatballavpur, Panchala,  Udaynarayanpur, Domjur and Uluberia II in the district of Howrahin the State of West Bengal.

44

Hyderabad

Ward No. 24,26 to 80,89 and91 to 103 of Greater Hyderabad Municipal Corporation falling in Hyderabad District and Rajendranagar Mandal of Ranga reddy District in the State of Telangana.

45

Imphal

State of Manipur.

46

Indore

Districts of Indore and Dewas in the State of Madhya Pradesh.

47

Itanagar

State of Arunachal Pradesh.

48

Jabalpur

Districts of Jabalpur, Narsinghpur, Mandla,  Dindori, Katni, Umaria,  Shahdol, Anuppur,  Chhindwara, Seoni, Balaghat, Satna, Panna, Rewa, Sidhi, Singroli, Damoh, Chhatarpur and Tikamgarh in the State of Madhya Pradesh.

[10][49

Jaipur

Districts of Jaipur, Jaipur (Rural), Dudu, Ajmer, Beawar, Tonk and Kekri [11][***] in the State of Rajasthan.]

50

Jalandhar

Districts of Amritsar, Tarn Taran, Gurdaspur, Jalandhar, Kapurthala, Pathankot, Shaheed Bhagat Singh Nagar and Hoshiarpur in the State of Punjab.

51

Jammu

[12][Union territory of Jammu and Kashmir and Union territory of Ladakh].

52

Jamshedpur

Districts of East Singbhum , West Singbhum and Saraikela–Kharsawan in the State of Jharkhand.

[13][53

Jodhpur

Districts of Jodhpur, Jodhpur (Rural), Phalodi, Nagaur, DidwanaKuchaman, Pali, Sirohi, Jalore, Sanchore, Barmer, Balotra, Jaisalmer, Bikaner, Churu, Ganganagar, Hanumangarh and Anupgarh in the state of Rajasthan.]

54

Kanpur

Districts of Kanpur Nagar, Kanpur Dehat, Lalitpur, Jhansi, Mahoba, Hamirpur, Jalaun, Kannauj, Mainpuri and Farrukhabad in the State of Uttar Pradesh.

55

Kochi

Union Territory of Lakshadweep and Districts of Ernakulam, Idukki, Thrissur in the State of Kerala.

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 Kerala and the Union territory of Lakshadweep.

56

Kolhapur

Districts of Satara, Sangli, Kolhapur, Ratnagiri and Sindhudurg in the State of Maharashtra.

57

Kolkata North

Ward No. 1 to 62 of Kolkata Municipal Corporation and Districts of North 24 Paraganas and Nadia in the State of West Bengal.

58

Kolkata South

Ward No. 63 to 144 of Kolkata Municipal Corporation and the entire Districts of South 24 Paraganas in the State of West Bengal.

59

Kozhikode

Districts of Palakkad, Malappuram, Kozhikode, Wayanad, Kannur and Kasaragod in the State 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.

63

Madurai

Districts of Madurai, Ramanathapuram, Sivagangai, Virudhunagar, Tuticorin, Tirunelveli, 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, 574106, 574107, 574108, 574109, 574110, 574111, 574112, 574113, 574114, 574115, 574116, 574117, 574118, 574119, 574122, 574129, 574141, 574142, 574143, 574144, 574145, 574146, 574148, 574150, 574153, 574154, 574197, 574198, 574199, 574201, 574203, 574210, 574211, 574212, 574213, 574214, 574216, 574217, 574218, 574219, 574220, 574221, 574222, 574223, 574224, 574225, 574226, 574227, 574228, 574229, 574230, 574231, 574232, 574233, 574234, 574235, 574236, 574237, 574238, 574239, 574240, 574241, 574242, 574243, 574248, 574253, 574259, 574260, 574265, 574267, 574274, 574279, 574285, 574313, 574314, 574323, 574324, 574325, 574326, 574327, 574328, 574509, 575001, 575002, 575003, 575004, 575006, 575007, 575008, 575010, 575013, 575015, 575016, 575017, 575018, 575019, 575020, 575022, 575023, 575025, 575028, 575029, 575030, 576101, 576102, 576103, 576104, 576105, 576106, 576107, 576108, 576111, 576112, 576113, 576114, 576115, 576117, 576120, 576121, 576122, 576124, 576201, 576210, 576211, 576212, 576213, 576214, 576215, 576216, 576217, 576218, 576219, 576220, 576221, 576222, 576223, 576224, 576225, 576226, 576227, 576228, 576229, 576230, 576231, 576232, 576233, 576234, 576235, 576247, 576257, 576282, 581121, 581129, 581186, 581187, 581301, 581302, 581303, 581304, 581305, 581306, 581307, 581308, 581314, 581315, 581316, 581317, 581318, 581319, 581320, 581321, 581322, 581323, 581324, 581325, 581326, 581327, 581328, 581329, 581330, 581331, 581332, 581333, 581334, 581335, 581336, 581337, 581338, 581339, 581340, 581341, 581342, 581343, 581344, 581345, 581346, 581347, 581348, 581349, 581350, 581351, 581352, 581353, 581354, 581355, 581356, 581357, 581358, 581359, 581360, 581361, 581362, 581363, 581365, 581384, 581396, 581400, 581401, 581402, 581403, 581411, 581412, 581421, 581423, 581440, 581450, 581453.

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 Karnataka.

65

Medchal

Districts of Adilabad, Jagtial, Kamareddy, Karimnagar, KomaranBheem (Asifabad), Mancherial, Medak, Nirmal, Nizamabad, Peddapalli, Rajanna, (Sircilla), Sangareddy, Siddipet, Vikarabadand Secunderabad Cantonment Board Area and Medchal (Malkajgiri) District (Ward Nos. 114 to 141 of Greater Hyderabad Municipal Corporation but excluding Uppal, Kapra, Medipally and GhatkesarMandals) 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.

Explanation: The western coast of India refers to the coast adjacent to the states or Union Territories, as the case may be, of Gujarat, Maharashtra, Goa, Daman and Diu, Karnataka, Kerala and Lakshwadeep

70

Mumbai West

The areas falling under following pin codes:400040, 400047 to 400050, 400052 to 400058, 400061, 400062, 400064, 400090, 400095, 400102, 400104, 400105 in the State of Maharashtra.

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 Maharashtra.

71

Mysuru

Area in the revenue districts of Mysuru, Mandya, Chamarajanagar, Kodagu, Hassan, Chikmagalur and Shivamogga in the state of Karnataka covered under postal pin codes including:

570001, 570002, 570003, 570004, 570005, 570006, 570007, 570008, 570009, 570010, 570011, 570012, 570014, 570015, 570016, 570017, 570018, 570019, 570020, 570022, 570023, 570025, 570026, 570027, 570028, 570029, 570030, 570031, 571101, 571102, 571103, 571104, 571105, 571106, 571107, 571108, 571109, 571110, 571111, 571114, 571116, 571117, 571118, 571119, 571120, 571121, 571122, 571124, 571125, 571126, 571127, 571128, 571129, 571134, 571187, 571189, 571201, 571211, 571212, 571213, 571214, 571215, 571216, 571217, 571218, 571219, 571231, 571232, 571234, 571235, 571236, 571237, 571247, 571248, 571249, 571250, 571251, 571252, 571253, 571254, 571301, 571302, 571311, 571312, 571313, 571314, 571315, 571316, 571320, 571401, 571403, 571404, 571405, 571415, 571416, 571417, 571418, 571419, 571421, 571422, 571423, 571424, 571425, 571426, 571427, 571429, 571430, 571431, 571432, 571433, 571434, 571435, 571436, 571438, 571439, 571440 571441, 571442, 571443, 571444, 571445, 571446, 571448, 571450, 571455, 571457, 571463, 571475, 571476, 571477, 571478, 571490, 571601, 571602, 571603, 571604, 571605, 571606, 571607, 571610, 571617, 571802, 571807, 571811, 571812, 573101, 573102, 573103, 573111, 573112, 573113, 573115, 573116, 573117, 573118, 573119, 573120, 576121, 573122, 573123, 573124, 573125, 573126, 573127, 573128, 573129, 573130, 573131, 573133, 573134, 573135, 573136, 573137, 573141, 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 by Municipal limits of Nagpur city lying south of interconnected Sections of National Highway/State Highway/Internal Roads as under:

(i). Section of National Highway 6 from Wadi end till Variety Square,

(ii). Section of National Highway 7 connecting Variety Square and Panchsheel Square,

(iii). Sections of Internal Roads connecting Panchsheel Square and Ashok Square via Dhantoli Police station and Baidyanath Square,

(iv). Section of State Highway 9 from Ashok Square towards Umrer.

(b). Parts of Nagpur (Rural) Tehsil adjoining Tehsils of Hingna, Nagpur (Urban), Kamptee, Umrer and Kuhi of Nagpur District,

(c). Tehsils of Hingna, Umrer, Bhiwapur and Kuhi of Nagpur District.

2. District of Wardha (Excluding Tehsils of Ashti, Arvi and Karanja), and

3. Districts of Bhandara, Gondia, Chandrapur and Gadchiroli in the State of Maharashtra.

73

Nagpur II

1. Following Areas of Nagpur District:

(a). Municipal limits of Nagpur city excluding the areas covered by Nagpur-I

(b). Parts of Nagpur (Rural) Tehsil excluding the areas covered by Nagpur-I.

(c). All other Tehsils of Nagpur District excluding the Tehsils covered by Nagpur-I.

2. Tehsils of Ashti, Arvi and Karanja in Wardha District; and

3. Districts of Amravati, Yavatmal, Akola, Washim and Buldhana in the State of Maharashtra

74

Nashik

Districts of Nashik, Dhule, Nandurbar, Jalgaon and Ahmednagar in the State of Maharashtra.

75

Navi Mumbai

The areas falling under following pin codes 400042, 400043, 400046, 400071, 400073 to 400076, 400078 to 400083, 400085, 400087, 400088, 400094, 400603, 400611, 400612,400708 in the State of Maharashtra.

76

Noida

Areas falling under the jurisdiction of New Okhla Industrial Development Authority (NOIDA) in the District of Gautam Buddh Nagar and area falling in district of Hapur in the state of Uttar Pradesh.

77

Palghar

The areas falling under following pin 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 411001,411006,411012,411013,411014,411015,411017,411018,411019, 411026,411027,411031,411032,411033,411034,411035,411036,411039, 411044,411047,411057,411061,411062,412101,412109,412110,412201, 412202,412216,412207 and 412307; and

(iii) Area of PIN code 412202 falling in Haveli and DaundTalukas of Pune District in the State of Maharashtra.

83

Pune II

(i) Area of Velhe, Bhor, Purandhar, Baramati, IndapurTalukas of Pune District; and

(ii) Part of Haveli Taluka of Pune District comprising of PIN code numbers 411002, 411003, 411004, 411005, 411007, 411008, 411009, 411011, 411016, 411020, 411021, 411022, 411023, 411024, 411025, 411028, 411030, 411037,411038, 411040, 411041, 411042, 411043, 411045, 411046, 411048, 411051, 411052, 411058, 411060, [14][411069,] 412205 and 412308; and

(iii) Daund Taluka of Pune district except the area falling in PIN Code number 412202; and

(iv) District of Solapurin the State of Maharashtra.

84

Raigarh

The areas falling under following pin codes: 402101 to 402118, 402120, 402122, 402125, 402126, 402201 to 402210, 402301 to 402309, 402401 to 402406, 410101, 410102, 410201 to 410212, 410216 to 410222 and 415213 in the State of Maharashtra.

85

Raipur

State of Chhattisgarh.

86

Rajkot

Districts of Rajkot, Morbi, Jamnagar, and Devbhumi Dwarka in the State of Gujarat.

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 Gujarat and the Union territories of Daman and Diu

87

Ranchi

Districts of Ranchi, Lohardaga, Simdega, Gumla, Khunti, Ramgarh, Hazaribagh, Chatra, Palamu, Garhwa, Latehar, Bokaro, Giridih, Koderma, Dhanbad, Deogarh, Jamtara, Pakur, Sahibganj, Godda and Dumka in the State of Jharkhand.

88

Rangareddy

Districts of Bhadradri, Jogulamba (Gadwal), Khammam,  Mahaboobnagar, Nagarkurnool, Nalgonda, Suryapet and Wanaparthy and Rangareddy District (Ward Nos. 11 to 23, 25 and104 to 110 of Greater Hyderabad Municipal Corporation but excluding Rajendranagar Mandal) in the State of Telangana.

89

Rohtak

Districts namely Rohtak, Jhajjar, 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, Mayurbhanj and Nuapada in the State of Odisha

91

Salem

Districts of Salem, Namakkal, Erode, Dharmapuri, Krishnagiri and Dharampuram, Kangeyam Taluk and Uthukkuli Taluksin 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 and142 to 150 of Greater Hyderabad Municipal Corporation (falling in Hyderabad, Rangareddyand 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 in the State of West Bengal.

96

Surat

Districts of Surat, Navsari, Valsad, Dangs and Tapi in the State of Gujarat.

97

Thane

The areas falling under following pin codes: 400066, 400067, 400068, 400091, 400092, 400101, 400103, 400601, 400602, 400604, 400605, 400606, 400609, 400610, 400613, 400616, 401101, 401104 to 401107 in the State of Maharashtra.

98

Thane Rural

The areas falling under following pin codes: 421001 to 421005, 421102, 421103,421201 to 421206, 421301, 421303, 421304, 421306, 421401 to 421403, 421501 to 421506, 421601 to 421605 in the State of Maharashtra.

99

Thiruvananthapuram

Districts of Thiruvananthapuram, Kollam, Pathanamthitta, Alappuzha and Kottayam in the State of Kerala.

100

Tiruchirapalli

Districts of Tiruchirapalli, Perambalur, Ariyalur, Karur, Pudukottai, Thanjavur, Thiruvarur, Nagapattinam,  Cuddalore, and D. Gudalur village of Palayam Firka of Vedasandur Taluk of Dindigul District in the State of Tamil Nadu.

[15][101

Tirupati

Districts of Chittoor, YSR Kadapa, Anantpur, Annamayya, Sri Satyasai, Nandyal, Kurnool and mandals of Buchi Naidu Kandriga, Varadaiahpalem, Satyavedu, Srikalahasti, Thottambedu, Renigunta, yerpedu, Kumara Venkata Bhupala Puram, Nagalapuram, Pichatur, Narayanavanam, Tirupati Urban, Tirupati Rural, Chandragiri, Pakala, Ramachandrapuram, Vadamalapet, Puttur, Yerravaripalem and Chinnagottigallu of Tirupati district in the State of Andhra Pradesh.]

[16][102

Udaipur

Districts of Udaipur, Salumbar, Rajsamand, Bhilwara, Shahpura, Chittorgarh, Pratapgarh, Dungarpur, Banswara, Bundi, Baran, Kota and Jhalawar in the state of Rajasthan]

103

Ujjain

Districts of Dhar, Khargone, Badwani, Khandwa, Burhanpur, Ratlam, Mandsaur, Neemuch, Jhabua, Alirajpur, Ujjain, Agar Malwa, Shajapur in the State of Madhya Pradesh.

104

Vadodra I

Vadodara District (excluding Savliand Desar Taluka), Anand, Kheda and Mahisagar Districts in the State of Gujarat

105

Vadodra II

Districts of Panchmahal, Dahod, Chhota Udepur, Bharuch, Narmada and Savli-Desar Taluka of Vadodara District in the State of Gujarat.

106

Varanasi

Districts of Sonebhadra, Mirzapur, Varanasi, Chandauli, Ghazipur, Ballia, Mau, Azamgarh, Deoria, Kushinagar, Gorakhpur, Maharajganj, SantKabir Nagar and Siddharth Nagar in the State of Uttar Pradesh.

[17][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)andAdditional Commissioner of Central Tax (Appeals)

Sl. No

Commissioner of Central Tax (Appeals)and Additional 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

Bengaluru East, Bengaluru South

5

Bengaluru II

Bengaluru North, Bengaluru North West

6

Bhopal

Bhopal, Jabalpur

7

Bhubaneswar

Bhubaneswar, Rourkela

8

Chandigarh

Chandigarh, Shimla

9

Chennai I

Chennai North, Puducherry

10

Chennai II

Chennai South, Chennai Outer

11

Coimbatore

Coimbatore,  Tiruchirapally, Madurai,Salem

12

Dehradun

Dehradun

13

Delhi I

Delhi North, Delhi East

14

Delhi II

Delhi South, Delhi West

15

Goa

Goa

16

Guntur

Visakhapatnam, Guntur,  Tirupati

17

Gurugram

Gurugram, Faridabad

18

Commissioner (Appeals) Guwahati

Guwahati, Dibrugarh, Shillong, Itanagar, Dimapur, Imphal, Aizawl, Agartala

Additional Commissioner (Appeals) Guwahati

Guwahati, Dibrugarh, Itanagar

Additional Commissioner (Appeals) Shillong

Shillong, Dimapur, Imphal, Aizawl, Agartala

19

Hyderabad I

Hyderabad, Rangareddy

20

Hyderabad II

Medchal, Secunderabad

21

Indore

Indore, Ujjain

22

Jaipur

Jaipur, Alwar

23

Jammu

Jammu

24

Jodhupur

Jodhpur, Udaipur

25

Kochi

Thiruvananthapuram, Kochi, Kozhikode

26

Kolkata I

Kolkata North, Kolkata South

27

Kolkata II

Howrah, Haldia

28

Lucknow

Lucknow, Agra

29

Ludhiana

Ludhiana, Jalandhar

30

Meerut

Meerut, Ghaziabad

31

Mumbai I

Mumbai South

32

Mumbai II

Mumbai East, Mumbai Central

33

Mumbai III

Mumbai West, Palghar

34

Mysuru

Mysuru, Bengaluru West

35

Nagpur

Nagpur-I , Nagpur-II

36

Nashik

Nashik, Aurangabad

37

Noida

Noida, Gautam Buddh Nagar

38

Panchkula

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

 

[18][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 (Audit)

Sl. No

Commissioner of Central Tax (Audit)

Jurisdiction in terms of Principal Commissioner or Commissioner of Central Tax

(1)

(2)

(3)

1

Ahmedabad

Ahmedabad North, Ahmedabad South, Gandhinagar

2

Belgavi

Belgavi, Mangalore

3

Bengaluru I

Bengaluru East, Bengaluru South

4

Bengaluru II

Bengaluru North,Bengaluru North West

5

Bhopal

Bhopal, Jabalpur

6

Bhubaneswar

Bhubaneswar, Rourkela

7

Chandigarh

Chandigarh, Shimla

8

Chennai I

Chennai North, Puducherry

9

Chennai II

Chennai South, Chennai Outer

10

Coimbatore

Coimbatore,  Tiruchirapally, Madurai, Salem

11

Dehradun

Dehradun

12

Delhi I

Delhi North, Delhi East

13

Delhi II

Delhi South, Delhi West

14

Durgapur

Siliguri, Bolpur

15

Guntur

Visakhapatnam, Guntur,  Tirupati

16

Gurugram

Gurugram, Faridabad

17

Hyderabad I

Hyderabad, Rangareddy

18

Hyderabad II

Medchal, Secunderabad

19

Indore

Indore, Ujjain

20

Jaipur

Jaipur, Alwar

21

Jammu

Jammu

22

Jodhpur

Jodhpur, Udaipur

23

Kanpur

Kanpur, Allahabad, Varanasi

24

Kochi

Thiruvananthapuram, Kochi, Kozhikode

25

Kolkata I

Kolkata North, Kolkata South

26

Kolkata II

Howrah, Haldia

27

Lucknow

Lucknow, Agra

28

Ludhiana

Ludhiana, Jalandhar

29

Meerut

Meerut, Ghaziabad

30

Mumbai I

Mumbai South

31

Mumbai II

Mumbai East, Mumbai Central

32

Mumbai III

Mumbai West, Palghar

33

Mysuru

Mysuru, 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-II

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

 

[19][Table

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.

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

 

6.   This notification shall come into force on the 22nd day of June, 2017.

 

[1] Clause inserted by Notification No. 04/2019-Central Tax dt. 29-01-2019 wef 01-02-2019.

[2] Words inserted by Notification No. 04/2019-Central Tax dt. 29-01-2019 wef 01-02-2019.

[3] Inserted by Notification No. 79/2018-Central Tax dt. 31-12-2018.

[4] Substituted for words “Additional Commissioners of Central Tax (Appeals)” by Notification No. 04/2019-Central Tax dt. 29-01-2019 wef 01-02-2019.

[5] Substituted for words “Commissioner (Appeals II) Delhi and Additional Commissioner (Appeals II) Delhi” by Notification No. 02/2021-Central Tax dt. 12-01-2021.

[6] Substituted for words “Commissioner (Appeals I) Mumbai and Additional Commissioner (Appeals I) Mumbai” by Notification No. 02/2021-Central Tax dt. 12-01-2021.

[7] Entry substituted by Notification No. 10/2024-Central Tax dt. 29-05-2024 wef 05-08-2024. Earlier it read as

7

Alwar

Districts of Alwar, Bharatpur, Dholpur, Dausa, Karauli, Sawai Madhopur, Sikar and Jhunjhunu in the State of Rajasthan.

 

[8] Substituted for words “Neem Ka Thana and Jhunjhunu and Behror, Bansur, Neemrana, Mandan and Narayanpur tehsils of district” Notification No. 11/2024-Central Tax dt. 30-05-2024.

[9] Substituted by Notification No. 39/2023-Central Tax dt. 17-08-2023 wef 04-04-2022. Earlier it 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.

 

[10] Entry substituted by Notification No. 10/2024-Central Tax dt. 29-05-2024 wef 05-08-2024. Earlier it read as

49

Jaipur

Districts of Jaipur, Ajmer, and Tonk in the State of Rajasthan.

 

[11] Words “and Kotputli, Viratnagar and Shahpura tehsils of district Kotputli-Behror” omitted by Notification No. 11/2024-Central Tax dt. 30-05-2024.

[12] Substituted for words “State of Jammu and Kashmir” by Notification No. 51/2019-Central Tax dt. 31-10-2019.

[13] Entry substituted by Notification No. 10/2024-Central Tax dt. 29-05-2024 wef 05-08-2024. Earlier it read as

53

Jodhpur

Districts of Jodhpur, Nagaur, Pali, Sirohi, Jalore, Barmer, Jaisalmer, Bikaner, Churu, Ganganagar and Hanumangarh in the state of Rajasthan.

 

 

[14] Inserted by Notification No. 05/2024-Central Tax dt. 30-01-2024.

[15] Substituted by Notification No. 39/2023-Central Tax dt. 17-08-2023 wef 04-04-2022. Earlier it read as

107

Vishakhapatnam

Districts of Srikakulam, Vizianagram, Visakhapatnam and East Godavari in the State of Andhra Pradesh.

 

[16] Entry substituted by Notification No. 10/2024-Central Tax dt. 29-05-2024 wef 05-08-2024. Earlier it read as

102

Udaipur

Districts of Udaipur, Rajasamand, Bhilwara, Chittorgarh, Pratapgarh, Dungarpur, Banswara, Bundi, Baran, Kota and Jhalawar in the State of Rajasthan.

 

[17] Substituted by Notification No. 39/2023-Central Tax dt. 17-08-2023 wef 04-04-2022. Earlier it read as

101

Tirupati

Districts of Chittoor, Anantapur, Dr. Y. S. Rajasekharreddy Cuddapah (Kadapa) and Kurnool in the State of Andhra Pradesh.

 

[18] Inserted by Notification No. 02/2021-Central Tax dt. 12-01-2021.

[19] Inserted by Notification No. 02/2022-Central Tax dt. 11-03-2022.

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