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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. 39/2023-Central Tax
New Delhi, the 17th August, 2023
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
Government, hereby makes the following further amendments in the notification of the Government of India in the
Ministry of Finance (Department of Revenue) No. 02/2017-Central Tax, dated the 19th 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 19th June,
2017, namely: -
In the said notification, in Table II, with effect from the 4th April, 2022, –
(i) for serial number 39 and the entries relating thereto, the following serial number and entries shall be substituted
and shall be deemed to have been substituted, namely:-
“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.”;
(ii) for serial number 101 and the entries relating thereto, the following serial number and entries shall be
substituted and shall be deemed to have been substituted, namely:-
“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.”;
(iii) for serial number 107 and the entries relating thereto, the following serial number and entries shall be
substituted and shall be deemed to have been substituted, namely:-
“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.”.
[F. No. CBIC-20016/18/2023-GST]
(Raghavendra Pal Singh)
Director
Note: The principal notification No. 02/2017- Central Tax, dated the 19th June, 2017, was published in the Gazette
of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19th June, 2017, and
subsequently amended vide Notification No. 02/2021 – Central Tax , dated the 12th January, 2021 published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 18(E), dated the 12th January,
2021 and last amended vide Notification No. 02/2022-Central Tax dated the 11th March, 2022published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193(E), dated the 11th March,
2022.
