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The Central Board of Indirect Taxes and Customs amends the jurisdiction of Central Tax officers. The notification updates designations for Commissioner (Appeals) and Additional Commissioner (Appeals) positions in Table I and adds explanatory notes for jurisdictional reach in Table III.
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[To be published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 02/2021 - Central Tax
New Delhi, the $12^{\text{th}}$ January, 2021
G.S.R.(E). - In exercise of the powers conferred under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Government, hereby makes the following notification further to amend the notification of the Government of India, Ministry of Finance, Department of Revenue No. 2/2017-Central Tax, dated the $19^{\text{th}}$ June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the $19^{\text{th}}$ June, 2017, namely: -
In the said notification, -
(I). in Table I, -
| (4) |
|---|
| "7.4.2 Commissioner (Appeals I) Delhi and Additional Commissioner (Appeals II) Delhi"; |
| (4) |
|---|
| "14.4.1 Commissioner (Appeals II) Mumbai and Additional Commissioner (Appeals I) Mumbai"; |
(II). in Table III, the following shall be inserted at the end, namely: -
"Note 1: The Commissioner (Appeals I) Delhi mentioned in Column (4) for entries at Sl. No. 7.4.1 and 7.4.2 shall have jurisdiction over Delhi I and Delhi II mentioned in Column (2) at Sl. No. 13 and 14 of Table III;
Note 2: The Commissioner (Appeals II) Mumbai mentioned in Column (4) for entries at Sl. No. 14.4.1 and 14.4.2 shall have jurisdiction over Mumbai I and Mumbai II mentioned in Column (2) at Sl. No. 31 and 32 of Table III."
[F.No. CBEC-20/19/06/2020-GST]
(Pramod Kumar)
Director, Government of India
Note: - The principal Notification No. 2/2017-Central Tax, dated the $19^{\text{th}}$ June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the $19^{\text{th}}$ June, 2017 and was last amended vide notification No. 04/2019 – Central Tax, dated $29^{\text{th}}$ January, 2019, published vide number G.S.R. 64 (E), dated the $29^{\text{th}}$ January, 2019.
