2/2017-Central Tax : Notifying jurisdiction of Central Tax Officers

[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 EXCISE AND CUSTOMS Notification No. 2/2017-Central Tax New Delhi, the 19th June, 2017 29 Jyaistha, 1939 Saka G.S.R (E).- In exercise of the powers 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 Central Board of Excise and Customs 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), 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 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. 4. The Commissioners of Central Tax (Appeals) and Additional Commissioners of Central Tax (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 2.4.3 Commissioner (Appeals ) 2.5.3 Commissioner 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) Commissioner Bengaluru West Mysuru and Additional Commissioner (Appeals) Mysuru (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)Bhubanes war 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 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) 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