(a) revive anything not in force or existing at the time of such amendment or repeal; or
(b) affect the previous operation of the amended Act or repealed Acts and orders or anything duly done or suffered thereunder; or
(c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or repealed Acts or orders under such repealed or amended Acts:
(d) affect any duty, tax, surcharge, fine, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act or repealed Acts; or
(e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such duty, tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed;
(f) affect any proceedings including that relating to an appeal, review or reference, instituted before on, or after the appointed day under the said amended Act or repealed Acts and such proceedings shall be continued under the said amended Act or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed.
Schedule I
[ See section 7]
Activities to be Treated as Supply even if made without Consideration
Activities to be Treated as Supply even if made without Consideration
(a) by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal; or
(b) by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal.
Schedule II
[ See section 7]
Activities [or Transactions] to be Treated as Supply of Goods or Supply of Services
Activities [or Transactions] to be Treated as Supply of Goods or Supply of Services
(b) any transfer of right in goods or of undivided share in goods without the transfer of title thereof, is a supply of services;
(c) any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods.
(b) any lease or letting out of the building including a commercial, industrial or residential complex for business or commerce, either wholly or partly, is a supply of services.
(b) where, by or under the direction of a person carrying on a business, goods held or used for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, whether or not for a consideration, the usage or making available of such goods is a supply of services;
(c) where any person ceases to be a taxable person, any goods forming part of the assets of any business carried on by him shall be deemed to be supplied by him in the course or furtherance of his business immediately before he ceases to be a taxable person, unless-
(i) the business is transferred as a going concern to another person; or
(ii) the business is carried on by a personal representative who is deemed to be a taxable person.
(a) renting of immovable property;
(b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.
(1) the expression "competent authority" means the Government or any authority authorised to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from any of the following, namely:-
(i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972; or
(ii) a chartered engineer registered with the Institution of Engineers (India); or
(iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority;
(2) the expression "construction" includes additions, alterations, replacements or remodelling of any existing civil structure;
(c) temporary transfer or permitting the use or enjoyment of any intellectual property right;
(d) development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software;
(e) agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act; and
(f) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.
(a) works contract as defined in clause (119) of section 2; and
(b) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration.
Schedule III
[ See section 7]
Activities or Transactions which shall be Treated neither as a Supply of Goods nor a Supply of Services
Activities or Transactions which shall be Treated neither as a Supply of Goods nor a Supply of Services
(b) the duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity; or
(c) the duties performed by any person as a Chairperson or a Member or a Director in a body established by the Central Government or a State Government or local authority and who is not deemed as an employee before the commencement of this clause.
(b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.]
Notifications
Notifications
No. 2/2017-Central Tax, dated 19th June, 2017
No. 2/2017-Central Tax, dated 19th June, 2017
G.S.R. 609(E).
(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),
(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.
Table I
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)
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.
Sl. No.
Principal Chief Commissioner/ Chief
Commissioner of Central Tax
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 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
(Appeals) and Additional Commissioner (Appeals)
Jurisdiction of Principal Chief Commissioner/
Chief Commissioner of Central Tax in terms of Commissioner
(Audit)
Jurisdiction of Principal Chief Commissioner/
Chief Commissioner of Central Tax in terms of Commissioner
(Audit)
(1)
(1)
(2)
(2)
(3)
(3)
(4)
(4)
(5)
(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 ) Mysuru and Additional
Commissioner (Appeals) Mysuru
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
Commissioner (Appeals II) 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)
9.3.4
Commissioner Hyderabad 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
Commissioner (Appeals I) 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
18.4.2
Commissioner (Appeals) Ranchi and Additional
Commissioner
18.5.2
Commissioner (Audit) Ranchi
18.3.4
Commissioner Jamshedpur (Appeals) Ranchi
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
Table II
Territorial Jurisdiction of Principal Commissioner/ Commissioner of Central Tax
Territorial Jurisdiction of Principal Commissioner/ Commissioner of Central Tax
Sl. No.
Sl. No.
Principal Commissioner/ Commissioner of
Central Tax
Principal Commissioner/ Commissioner of
Central Tax
Territorial Jurisdiction
Territorial Jurisdiction
(1)
(1)
(2)
(2)
(3)
(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, NarodaLialsis, Navrangpur Village of DascroiTaluk.
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 uptoThaltej 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, SantRavidas Nagar,
Jaunpur, Sultanpur, Amethi (Gauriganj), Pratapgarh, Kaushambi,
Chitrakoot, Banda, Fatehpur, Basti, Ambedkar Nagar, Faizabad and
Raebareli in the State of Uttar Pradesh.
7
Alwar
Districts of Alwar, Bharatpur, Dholpur, Dausa,
Karauli, SawaiMadhopur, Sikar and Jhunjhunu 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 Uthukkuli
Taluks in 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 GautamBuddh
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.
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 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, Bagnan-I, 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 Rangareddy 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.
49
Jaipur
Districts of Jaipur, Ajmer, and Tonk 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
State of Jammu and Kashmir.
52
Jamshedpur
Districts of East Singbhum, West Singbhum and
Saraikela – Kharsawan in the State of Jharkhand.
53
Jodhpur
Districts of Jodhpur, Nagaur, Pali, Sirohi,
Jalore, Barmer, Jaisalmer, Bikaner, Churu, Ganganagar and
Hanumangarh 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,
Vikarabad and Secunderabad 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.
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
Section 174 • The Central Goods and Services Tax Act, 2017
174. Repeal and saving.
central-goods-and-services-tax-act-2017-sec-174.json
•
Section 174
{
"act_title": "The Central Goods and Services Tax Act, 2017",
"act_slug": "central-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "174",
"title": "174. Repeal and saving.",
"chapter": null,
"content": "(a) revive anything not in force or existing at the time of such amendment or repeal; or\n(b) affect the previous operation of the amended Act or repealed Acts and orders or anything duly done or suffered thereunder; or\n(c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or repealed Acts or orders under such repealed or amended Acts:\n(d) affect any duty, tax, surcharge, fine, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act or repealed Acts; or\n(e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such duty, tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed;\n(f) affect any proceedings including that relating to an appeal, review or reference, instituted before on, or after the appointed day under the said amended Act or repealed Acts and such proceedings shall be continued under the said amended Act or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed.\nSchedule I\n[ See section 7]\nActivities to be Treated as Supply even if made without Consideration\nActivities to be Treated as Supply even if made without Consideration\n(a) by a principal to his agent where the agent undertakes to supply such goods on behalf of the principal; or\n(b) by an agent to his principal where the agent undertakes to receive such goods on behalf of the principal.\nSchedule II\n[ See section 7]\nActivities [or Transactions] to be Treated as Supply of Goods or Supply of Services\nActivities [or Transactions] to be Treated as Supply of Goods or Supply of Services\n(b) any transfer of right in goods or of undivided share in goods without the transfer of title thereof, is a supply of services;\n(c) any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods.\n(b) any lease or letting out of the building including a commercial, industrial or residential complex for business or commerce, either wholly or partly, is a supply of services.\n(b) where, by or under the direction of a person carrying on a business, goods held or used for the purposes of the business are put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, whether or not for a consideration, the usage or making available of such goods is a supply of services;\n(c) where any person ceases to be a taxable person, any goods forming part of the assets of any business carried on by him shall be deemed to be supplied by him in the course or furtherance of his business immediately before he ceases to be a taxable person, unless-\n(i) the business is transferred as a going concern to another person; or\n(ii) the business is carried on by a personal representative who is deemed to be a taxable person.\n(a) renting of immovable property;\n(b) construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration has been received after issuance of completion certificate, where required, by the competent authority or after its first occupation, whichever is earlier.\n(1) the expression \"competent authority\" means the Government or any authority authorised to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from any of the following, namely:-\n(i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972; or\n(ii) a chartered engineer registered with the Institution of Engineers (India); or\n(iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority;\n(2) the expression \"construction\" includes additions, alterations, replacements or remodelling of any existing civil structure;\n(c) temporary transfer or permitting the use or enjoyment of any intellectual property right;\n(d) development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software;\n(e) agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act; and\n(f) transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.\n(a) works contract as defined in clause (119) of section 2; and\n(b) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration.\nSchedule III\n[ See section 7]\nActivities or Transactions which shall be Treated neither as a Supply of Goods nor a Supply of Services\nActivities or Transactions which shall be Treated neither as a Supply of Goods nor a Supply of Services\n(b) the duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity; or\n(c) the duties performed by any person as a Chairperson or a Member or a Director in a body established by the Central Government or a State Government or local authority and who is not deemed as an employee before the commencement of this clause.\n(b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.]\nNotifications\nNotifications\nNo. 2/2017-Central Tax, dated 19th June, 2017\nNo. 2/2017-Central Tax, dated 19th June, 2017\nG.S.R. 609(E).\n(a) Principal Chief Commissioners of Central Tax and Principal Directors General of Central Tax,\n(b) Chief Commissioners of Central Tax and Directors General of Central Tax,\n(c) Principal Commissioners of Central Tax and Principal Additional Directors General of Central Tax,\n(d) Commissioners of Central Tax and Additional Directors General of Central Tax,\n(e) Additional Commissioners of Central Tax and Additional Directors of Central Tax,\n(f) Joint Commissioners of Central Tax and Joint Directors of Central Tax,\n(g) Deputy Commissioners of Central Tax and Deputy Directors of Central Tax,\n(h) Assistant Commissioners of Central Tax and Assistant Directors of Central Tax,\n(i) Commissioners of Central Tax (Audit),\n(j) Commissioners of Central Tax (Appeals),\n(k) Additional Commissioners of Central Tax (Appeals),\n(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;\n(b) Commissioners of Central Tax (Appeals) specified in the corresponding entry in column (4) of the said Table;\n(c) Additional Commissioners of Central Tax (Appeals) specified in the corresponding entry in column (4) of the said Table; and\n(d) Commissioners of Central Tax (Audit) specified in the corresponding entry in column (5) of the said Table.\nTable I\nTable I\nJurisdiction 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)\nJurisdiction 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)\nSl. No.\nSl. No.\nPrincipal Chief Commissioner/ Chief\n\t\t\t\tCommissioner of Central Tax\nPrincipal Chief Commissioner/ Chief\n\t\t\t\tCommissioner of Central Tax\nJurisdiction of Principal Chief Commissioner/\n\t\t\t\tChief Commissioner of Central Tax in terms of Principal\n\t\t\t\tCommissioner/ Commissioner of Central Tax\nJurisdiction of Principal Chief Commissioner/\n\t\t\t\tChief Commissioner of Central Tax in terms of Principal\n\t\t\t\tCommissioner/ Commissioner of Central Tax\nJurisdiction of Principal Chief Commissioner/\n\t\t\t\tChief Commissioner of Central Tax in terms of Commissioner\n\t\t\t\t(Appeals) and Additional Commissioner (Appeals)\nJurisdiction of Principal Chief Commissioner/\n\t\t\t\tChief Commissioner of Central Tax in terms of Commissioner\n\t\t\t\t(Appeals) and Additional Commissioner (Appeals)\nJurisdiction of Principal Chief Commissioner/\n\t\t\t\tChief Commissioner of Central Tax in terms of Commissioner\n\t\t\t\t(Audit)\nJurisdiction of Principal Chief Commissioner/\n\t\t\t\tChief Commissioner of Central Tax in terms of Commissioner\n\t\t\t\t(Audit)\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\n(4)\n(4)\n(5)\n(5)\n1\nPrincipal Chief Commissioner Ahmedabad\n1.3.1\nCommissioner Ahmedabad North\n1.4.1.\nCommissioner (Appeals) Ahmedabad and Additional\n\t\t\t\tCommissioner (Appeals) Ahmedabad\n1.5.1\nCommissioner (Audit) Ahmedabad\n1.3.2\nPrincipal Commissioner Ahmedabad South\n1.3.3\nCommissioner Gandhinagar\n1.3.4\nCommissioner Rajkot\n1.4.2\nCommissioner (Appeals) Rajkot and Additional\n\t\t\t\tCommissioner (Appeals) Rajkot\n1.5.2\nCommissioner (Audit) Rajkot\n1.3.5\nCommissioner Bhavnagar\n1.3.6\nCommissioner Kutch (Gandhidham)\n2\nPrincipal Chief Commissioner Bengaluru\n2.3.1\nPrincipal Commissioner Bengaluru East\n2.4.1\nCommissioner (Appeals I) Bengaluru and\n\t\t\t\tAdditional Commissioner (Appeals I) Bengaluru\n2.5.1\nCommissioner (Audit I) Bengaluru\n2.3.2\nCommissioner Bengaluru South\n2.3.3\nCommissioner Bengaluru North\n2.4.2\nCommissioner (Appeals II) Bengaluru and\n\t\t\t\tAdditional Commissioner (Appeals II) Bengaluru\n2.5.2\nCommissioner (Audit II) Bengaluru\n2.3.4\nCommissioner Bengaluru North West\n2.3.5\nPrincipal Commissioner Bengaluru West\n2.4.3\nCommissioner (Appeals ) Mysuru and Additional\n\t\t\t\tCommissioner (Appeals) Mysuru\n2.5.3\nCommissioner (Audit) Mysuru\n2.3.6\nPrincipal Commissioner Mysuru\n2.3.7\nCommissioner Belgavi\n2.4.4\nCommissioner (Appeals) Belgavi and Additional\n\t\t\t\tCommissioner (Appeals) Belgavi\n2.5.4\nCommissioner (Audit) Belgavi\n2.3.8\nCommissioner Mangalore\n3\nChief Commissioner Bhopal\n3.3.1\nPrincipal Commissioner Bhopal\n3.4.1\nCommissioner (Appeals) Bhopal and Additional\n\t\t\t\tCommissioner (Appeals) Bhopal\n3.5.1\nCommissioner (Audit) Bhopal\n3.3.2\nCommissioner Jabalpur\n3.3.3\nPrincipal Commissioner Raipur\n3.4.2\nCommissioner (Appeals) Raipur and Additional\n\t\t\t\tCommissioner (Appeals) Raipur\n3.5.2\nCommissioner (Audit) Raipur\n3.3.4\nCommissioner Indore\n3.4.3\nCommissioner (Appeals) Indore and Additional\n\t\t\t\tCommissioner (Appeals) Indore\n3.5.3\nCommissioner (Audit) Indore\n3.3.5\nCommissioner Ujjain\n4\nChief Commissioner Bhubaneswar\n4.3.1\nPrincipal Commissioner Bhubaneswar\n4.4.1\nCommissioner (Appeals) Bhubaneswar and\n\t\t\t\tAdditional Commissioner (Appeals) Bhubaneswar\n4.5.1\nCommissioner (Audit) Bhubaneswar\n4.3.2\nCommissioner Rourkela\n5\nChief Commissioner Chandigarh\n5.3.1\nPrincipal Commissioner Chandigarh\n5.4.1\nCommissioner (Appeals) Chandigarh and Additional\n\t\t\t\tCommissioner (Appeals) Chandigarh\n5.5.1\nCommissioner (Audit) Chandigarh\n5.3.2\nCommissioner Shimla\n5.3.3\nCommissioner Jammu\n5.4.2\nCommissioner (Appeals) Jammu and Additional\n\t\t\t\tCommissioner (Appeals) Jammu\n5.5.2\nCommissioner (Audit) Jammu\n5.3.4\nPrincipal Commissioner Ludhiana\n5.4.3\nCommissioner (Appeals) Ludhiana and Additional\n\t\t\t\tCommissioner (Appeals) Ludhiana\n5.5.3\nCommissioner (Audit) Ludhiana\n5.3.5\nCommissioner Jalandhar\n6\nPrincipal Chief Commissioner Chennai\n6.3.1\nPrincipal Commissioner Chennai North\n6.4.1\nCommissioner (Appeals I) Chennai and Additional\n\t\t\t\tCommissioner (Appeals I) Chennai\n6.5.1\nCommissioner (Audit I) Chennai\n6.3.2\nCommissioner Puducherry\n6.3.3\nCommissioner Chennai South\n6.4.2\nCommissioner (Appeals II) Chennai and Additional\n\t\t\t\tCommissioner (Appeals II) Chennai\n6.5.2\nCommissioner (Audit II) Chennai\n6.3.4\nCommissioner Chennai Outer\n6.3.5\nPrincipal Commissioner Coimbatore\n6.4.3\nCommissioner (Appeals)Coimbatore and Additional\n\t\t\t\tCommissioner (Appeals) Coimbatore\n6.5.3\nCommissioner (Audit) Coimbatore\n6.3.6\nCommissioner Tiruchirapally\n6.3.7\nCommissioner Madurai\n6.3.8\nCommissioner Salem\n7\nPrincipal Chief Commissioner Delhi\n7.3.1\nPrincipal Commissioner Delhi North\n7.4.1\nCommissioner (Appeals I) Delhi and Additional\n\t\t\t\tCommissioner (Appeals I) Delhi\n7.5.1\nCommissioner (Audit I) Delhi\n7.3.2\nCommissioner Delhi East\n7.3.3\nPrincipal Commissioner Delhi South\n7.4.2\nCommissioner (Appeals II) Delhi and Additional\n\t\t\t\tCommissioner (Appeals II) Delhi\n7.5.2\nCommissioner (Audit II) Delhi\n7.3.4\nCommissioner Delhi West\n8\nChief Commissioner Guwahati\n8.3.1\nPrincipal Commissioner Guwahati\n8.4.1\nCommissioner (Appeals) Guwahati and Additional\n\t\t\t\tCommissioner (Appeals) Guwahati and Additional Commissioner\n\t\t\t\t(Appeals) Shillong\n8.5.1\nCommissioner (Audit) Shillong\n8.3.2\nCommissioner Dibrugarh\n8.3.3\nCommissioner Shillong\n8.3.4\nCommissioner Itanagar\n8.3.5\nCommissioner Dimapur\n8.3.6\nCommissioner Imphal\n8.3.7\nCommissioner Aizawl\n8.3.8\nCommissioner Agartala\n9\nChief Commissioner Hyderabad\n9.3.1\nPrincipal Commissioner Hyderabad\n9.4.1\nCommissioner (Appeals I) Hyderabad and\n\t\t\t\tAdditional Commissioner (Appeals I) Hyderabad\n9.5.1\nCommissioner (Audit I) Hyderabad\n9.3.2\nCommissioner Rangareddy\n9.3.3\nCommissioner Medchal\n9.4.2\nCommissioner (Appeals II) Hyderabad and\n\t\t\t\tAdditional Commissioner (Appeals II) Hyderabad\n9.5.2\nCommissioner (Audit II)\n9.3.4\nCommissioner Hyderabad Secunderabad\n10\nChief Commissioner Jaipur\n10.3.1\nPrincipal Commissioner Jaipur\n10.4.1\nCommissioner (Appeals) Jaipur and Additional\n\t\t\t\tCommissioner (Appeals) Jaipur\n10.5.1\nCommissioner (Audit) Jaipur\n10.3.2\nCommissioner Alwar\n10.3.3\nCommissioner Jodhpur\n10.4.2\nCommissioner (Appeals) Jodhpur and Additional\n\t\t\t\tCommissioner (Appeals) Jodhpur\n10.5.2\nCommissioner (Audit) Jodhpur\n10.3.4\nCommissioner Udaipur\n11\nPrincipal Chief Commissioner Kolkata\n11.3.1\nPrincipal Commissioner Kolkata North\n11.4.1\nCommissioner (Appeals I) Kolkata and Additional\n\t\t\t\tCommissioner (Appeals I) Kolkata\n11.5.1\nCommissioner (Audit I) Kolkata\n11.3.2\nCommissioner Kolkata South\n11.3.3\nCommissioner Howrah\n11.4.2\nCommissioner (Appeals II) Kolkata and Additional\n\t\t\t\tCommissioner (Appeals II) Kolkata\n11.5.2\nCommissioner (Audit II) Kolkata\n11.3.4\nCommissioner Haldia\n11.3.5\nCommissioner Siliguri\n11.4.3\nCommissioner (Appeals) Siliguri and Additional\n\t\t\t\tCommissioner (Appeals) Siliguri\n11.5.3\nCommissioner (Audit) Durgapur\n11.3.6\nCommissioner Bolpur\n12\nPrincipal Chief Commissioner Lucknow\n12.3.1\nPrincipal Commissioner Lucknow\n12.4.1\nCommissioner (Appeals) Lucknow and Additional\n\t\t\t\tCommissioner (Appeals) Lucknow\n12.5.1\nCommissioner (Audit) Lucknow\n12.3.2\nCommissioner Agra\n12.3.3\nCommissioner Kanpur\n12.4.2\nCommissioner (Appeals) Allahabad and Additional\n\t\t\t\tCommissioner (Appeals) Allahabad\n12.5.2\nCommissioner (Audit) Kanpur\n12.3.4\nCommissioner Allahabad\n12.3.5\nCommissioner Varanasi\n13\nChief Commissioner Meerut\n13.3.1\nPrincipal Commissioner Meerut\n13.4.1\nCommissioner (Appeals) Meerut and Additional\n\t\t\t\tCommissioner (Appeals) Meerut\n13.5.1\nCommissioner (Audit) Meerut\n13.3.2\nCommissioner Ghaziabad\n13.3.3\nPrincipal Commissioner Noida\n13.4.2\nCommissioner (Appeals) Noida and Additional\n\t\t\t\tCommissioner (Appeals) Noida\n13.5.2\nCommissioner (Audit) Noida\n13.3.4\nCommissioner Gautam Buddh Nagar\n13.3.5\nCommissioner Dehradun\n13.4.3\nCommissioner (Appeals) Dehradun and Additional\n\t\t\t\tCommissioner (Appeals) Dehradun\n13.5.3\nCommissioner (Audit) Dehradun\n14\nPrincipal Chief Commissioner Mumbai\n14.3.1\nPrincipal Commissioner Mumbai South\n14.4.1\nCommissioner (Appeals I) Mumbai and Additional\n\t\t\t\tCommissioner (Appeals I) Mumbai\n14.5.1\nCommissioner (Audit I) Mumbai\n14.3.2\nPrincipal Commissioner Mumbai East\n14.4.2\nCommissioner (Appeals II) Mumbai and Additional\n\t\t\t\tCommissioner (Appeals II) Mumbai\n14.5.2\nCommissioner (Audit II) Mumbai\n14.3.3\nCommissioner Mumbai Central\n14.3.4\nCommissioner Mumbai West\n14.4.3\nCommissioner (Appeals III) Mumbai and Additional\n\t\t\t\tCommissioner (Appeals III) Mumbai\n14.5.3\nCommissioner (Audit III) Mumbai\n14.3.5\nCommissioner Palghar\n14.3.6\nCommissioner Raigarh\n14.4.4\nCommissioner (Appeals) Raigarh and Additional\n\t\t\t\tCommissioner (Appeals) Raigarh\n14.5.4\nCommissioner (Audit) Raigarh\n14.3.7\nCommissioner Navi Mumbai\n14.3.8\nCommissioner Belapur\n14.3.9\nCommissioner Thane\n14.4.5\nCommissioner (Appeals) Thane and Additional\n\t\t\t\tCommissioner (Appeals) Thane\n14.5.5\nCommissioner (Audit) Thane\n14.3.10\nCommissioner Thane Rural\n14.3.11\nCommissioner Bhiwandi\n15\nChief Commissioner Nagpur\n15.3.1\nPrincipal Commissioner Nagpur-I\n15.4.1\nCommissioner (Appeals) Nagpur and Additional\n\t\t\t\tCommissioner (Appeals) Nagpur\n15.5.1\nCommissioner (Audit) Nagpur\n15.3.2\nCommissioner Nagpur-II\n15.3.3\nCommissioner Nashik\n15.4.2\nCommissioner (Appeals) Nashik and Additional\n\t\t\t\tCommissioner (Appeals) Nashik\n15.5.2\nCommissioner (Audit) Nashik\n15.3.4\nCommissioner Aurangabad\n16\nChief Commissioner Panchkula\n16.3.1\nPrincipal Commissioner Gurugram\n16.4.1\nCommissioner (Appeals) Gurugram and Additional\n\t\t\t\tCommissioner (Appeals) Gurugram\n16.5.1\nCommissioner (Audit) Gurugram\n16.3.2\nCommissioner Faridabad\n16.3.3\nCommissioner Panchkula\n16.4.2\nCommissioner (Appeals) Panchkula and Additional\n\t\t\t\tCommissioner (Appeals) Panchkula\n16.5.2\nCommissioner (Audit) Panchkula\n16.3.4\nCommissioner Rohtak\n17\nChief Commissioner Pune\n17.3.1\nPrincipal Commissioner Pune-I\n17.4.1\nCommissioner (Appeals) Pune-I and Additional\n\t\t\t\tCommissioner (Appeals) Pune-I\n17.5.1\nCommissioner (Audit I) Pune\n17.3.2\nCommissioner Kolhapur\n17.3.3\nCommissioner Pune-II\n17.4.2\nCommissioner (Appeals) Pune-II and Additional\n\t\t\t\tCommissioner (Appeals) Pune-II\n17.5.2\nCommissioner (Audit II) Pune\n17.3.4\nCommissioner Goa\n17.4.3\nCommissioner (Appeals) Goa and Additional\n\t\t\t\tCommissioner (Appeals) Goa\n18\nChief Commissioner Ranchi\n18.3.1\nPrincipal Commissioner Patna-I\n18.4.1\nCommissioner (Appeals) Patna and Additional\n\t\t\t\tCommissioner (Appeals) Patna\n18.5.1\nCommissioner (Audit) Patna\n18.3.2\nCommissioner Patna-II\n18.3.3\nPrincipal Commissioner Ranchi\n18.4.2\nCommissioner (Appeals) Ranchi and Additional\n\t\t\t\tCommissioner\n18.5.2\nCommissioner (Audit) Ranchi\n18.3.4\nCommissioner Jamshedpur (Appeals) Ranchi\n19\nChief Commissioner Thiruvananthapuram\n19.3.1\nCommissioner Thiruvananthapuram\n19.4.1\nCommissioner (Appeals) Kochi and Additional\n\t\t\t\tCommissioner (Appeals) Kochi\n19.5.1\nCommissioner (Audit) Kochi\n19.3.2\nPrincipal Commissioner Kochi\n19.3.3\nCommissioner Kozhikode\n20\nChief Commissioner Vadodara\n20.3.1\nPrincipal Commissioner Vadodara-I\n20.4.1\nCommissioner (Appeals) Vadodara and Additional\n\t\t\t\tCommissioner (Appeals) Vadodara\n20.5.1\nCommissioner (Audit) Vadodara\n20.3.2\nCommissioner Vadodara-II\n20.3.3\nCommissioner Surat\n20.4.2\nCommissioner (Appeals) Surat and Additional\n\t\t\t\tCommissioner (Appeals) Surat\n20.5.2\nCommissioner (Audit) Surat\n20.3.4\nCommissioner Daman\n21\nChief Commissioner Visakhapatnam (Amaravathi)\n21.3.1\nPrincipal Commissioner Visakhapatnam\n21.4.1\nCommissioner (Appeals) Guntur and Additional\n\t\t\t\tCommissioner (Appeals) Guntur\n21.5.1\nCommissioner (Audit) Guntur\n21.3.2\nCommissioner Guntur\n21.3.3\nCommissioner Tirupati\nTable II\nTable II\nTerritorial Jurisdiction of Principal Commissioner/ Commissioner of Central Tax\nTerritorial Jurisdiction of Principal Commissioner/ Commissioner of Central Tax\nSl. No.\nSl. No.\nPrincipal Commissioner/ Commissioner of\n\t\t\t\tCentral Tax\nPrincipal Commissioner/ Commissioner of\n\t\t\t\tCentral Tax\nTerritorial Jurisdiction\nTerritorial Jurisdiction\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\n1\nAgartala\nState of Tripura.\n2\nAgra\nDistricts of Agra, Firozabad, Mahamaya Nagar,\n\t\t\t\tMathura, Aligarh, Auraiya, Etawah, Kasi Ram Nagar and Etahin the\n\t\t\t\tState of Uttar Pradesh.\n3\nAhmedabad North\nEntire area on the eastern side of Sabarmati\n\t\t\t\triver starting from Nehru Bridge towards northern side of Relief\n\t\t\t\troad extending up to Kalupur, on southern side to the east of\n\t\t\t\trailway tracks from Kalupur bridge to Sarangpur Bridge. From\n\t\t\t\tSarangpur Bridge to the northern side of the road from Sarangpur\n\t\t\t\tBridge to the corner of Patel Mills on Rakhial Road via\n\t\t\t\tHathikhai. From Patel Mills, there is an imaginary boundary lying\n\t\t\t\ton the outer boundary of Patel Mills and Raipur Mills (including\n\t\t\t\tboth mills) and, then, the wall separating the Raipur Mills and\n\t\t\t\tVivekanand Mill, the imaginary boundary runs through the roads\n\t\t\t\tbetween Rakhial Society and Rakhial Village passing through the\n\t\t\t\tbackside of Monogram Mills upto Naroda Highway. From there, it\n\t\t\t\tincludes the area lying on the eastern side of Narol-Naroda\n\t\t\t\tHighway upto the intersection of Narol- Naroda Highway and Odhav\n\t\t\t\tRoad at Indian Oil Corporation, and Muthia, Ainasan, Pardhol,\n\t\t\t\tVehlal, Juka, NarodaLialsis, Navrangpur Village of DascroiTaluk.\n\t\t\t\tThe jurisdiction also includes the entire area of City Taluka\n\t\t\t\twest of Sabarmati River (excluding the area falling South from\n\t\t\t\tthe line running from Nehru Bridge to Navrangpur Police Station\n\t\t\t\tvia Ashram Road, Swastik Char Rasta, Commerce Six Road towards\n\t\t\t\tDrive-in Road uptoThaltej Cross Road on S.G. Highway, from\n\t\t\t\tThaltej Cross Road upto the Sanand Cross Road Road on S G highway\n\t\t\t\ton west side, on south side Ahmedabad City Taluka limit and on\n\t\t\t\teast side Sabarmati river from Nehru bridge upto Ahmedabad City\n\t\t\t\tTaluka limit towards South) and all villages of Daskroi Taluka,\n\t\t\t\ton the western side of Sabarmati River. The jurisdiction also\n\t\t\t\tincludes Sanand, Dholka, Dholera, Bavla, Mandal, Dhanduka,\n\t\t\t\tViramgam and Detroj-Rampura Taluka of Ahmedabad District in the\n\t\t\t\tState of Gujarat.\n4\nAhmedabad South\nArea covering the\n\t\t\t\tCity Taluka and the Daskroi Taluka in the District of Ahmedabad\n\t\t\t\texcluding (1) The area to the North of the Road starting from\n\t\t\t\tRiverfront near Times of India Office till S.G. highway via\n\t\t\t\tSwastik Char Rasta, Vijay Char Rasta, Memnagar Cross Road and\n\t\t\t\tDrive-in Road.\n(2) Area to the west of S.G. highway starting\n\t\t\t\tfrom Thaltej Cross Roads towards Sanand Crossroads till the\n\t\t\t\tlimits of city taluka. (3) The portions and villages of both the\n\t\t\t\ttalukas included in the jurisdiction of Ahmedabad North\n\t\t\t\tCommissionerate in the State of Gujarat.\n5\nAizawl\nState of Mizoram\n6\nAllahabad\nDistricts of Allahabad, SantRavidas Nagar,\n\t\t\t\tJaunpur, Sultanpur, Amethi (Gauriganj), Pratapgarh, Kaushambi,\n\t\t\t\tChitrakoot, Banda, Fatehpur, Basti, Ambedkar Nagar, Faizabad and\n\t\t\t\tRaebareli in the State of Uttar Pradesh.\n7\nAlwar\nDistricts of Alwar, Bharatpur, Dholpur, Dausa,\n\t\t\t\tKarauli, SawaiMadhopur, Sikar and Jhunjhunu in the State of\n\t\t\t\tRajasthan.\n8\nAurangabad\nDistricts of Aurangabad, Jalna, Hingoli,\n\t\t\t\tParbhani, Nanded, Latur, Osmanabad and Beed in the State of\n\t\t\t\tMaharashtra.\n9\nBelapur\nThe areas falling under following pin codes:\n\t\t\t\t400614, 400701 to 400707, 400709 and 400710 in the State of\n\t\t\t\tMaharashtra.\n10\nBelgavi\nDistricts of Bidar,\n\t\t\t\tGulbarga, Bijapur, Raichur, Bagalkot, Belgaum, Dharwar, Gadag,\n\t\t\t\tBellary, Koppal, and Yadgir in the State of Karnataka covered\n\t\t\t\tunder the postal pin code including:\n580001, 580002, 580003, 580004, 580005, 580006,\n\t\t\t\t580007, 580008, 580009, 580011, 580020, 580021, 580023, 580024,\n\t\t\t\t580025, 580026, 580028, 580029, 580030, 580031, 580032, 580112,\n\t\t\t\t580114, 580118, 581103, 581105, 581107, 581113, 581117, 581195,\n\t\t\t\t581196, 581201, 581204, 581206, 581207, 581209, 582101, 582102,\n\t\t\t\t582103, 582111, 582112, 582113, 582114, 582115, 582116, 582117,\n\t\t\t\t582118, 582119, 582120, 582201, 582202, 582203, 582204, 582205,\n\t\t\t\t582206, 582207, 582208, 582209, 582210, 582211, 583101, 583102,\n\t\t\t\t583103, 583104, 583111, 583112, 583113, 583114, 583115, 583116,\n\t\t\t\t583117, 583118, 583119, 583120, 583121, 583122, 583123, 583124,\n\t\t\t\t583126, 583128, 583129, 583130, 583132, 583134, 583135, 583136,\n\t\t\t\t583152, 583201, 583203, 583211, 583212, 583214, 583215, 583216,\n\t\t\t\t583217, 583218, 583219, 583220, 583221, 583222, 583223, 583224,\n\t\t\t\t583225, 583226, 583227, 583228, 583229, 583230, 583231, 583232,\n\t\t\t\t583233, 583234, 583235, 583236, 583237, 583238, 583239, 583268,\n\t\t\t\t583275, 583276, 583277, 583278, 583279, 583280, 583281, 583282,\n\t\t\t\t583283, 584101, 584102, 584103, 584111, 584113, 584115, 584116,\n\t\t\t\t584118, 584120, 584122, 584123, 584124, 584125, 584126, 584127,\n\t\t\t\t584128, 584129, 584132, 584133, 584134, 584135, 584136, 584138,\n\t\t\t\t584139, 584140, 584143, 584167, 584170, 584202, 584203, 585101,\n\t\t\t\t585102, 585103, 585104, 585105, 585106, 585201, 585202, 585210,\n\t\t\t\t585211, 585212, 585213, 585214, 585215, 585216, 585217, 585218,\n\t\t\t\t585219, 585220, 585221, 585222, 585223, 585224, 585225, 585226,\n\t\t\t\t585227, 585228, 585229, 585236, 585237, 585265, 585287, 585290,\n\t\t\t\t585291, 585292, 585301, 585302, 585303, 585304, 585305, 585306,\n\t\t\t\t585307, 585308, 585309, 585310, 585311, 585312, 585313, 585314,\n\t\t\t\t585315, 585316, 585317, 585318, 585319, 585320, 585321, 585322,\n\t\t\t\t585323, 585324, 585325, 585326, 585327, 585328, 585329, 585330,\n\t\t\t\t585331, 585353, 585355, 585401, 585402, 585403, 585411, 585412,\n\t\t\t\t585413, 585414, 585415, 585416, 585417, 585418, 585419, 585421,\n\t\t\t\t585436, 585437, 585443, 586101, 586102, 586103, 586104, 586108,\n\t\t\t\t586109, 586111, 586112, 586113, 586114, 586115, 586116, 586117,\n\t\t\t\t586118, 586119, 586120, 586121, 586122, 586123, 586124, 586125,\n\t\t\t\t586127, 586128, 586129, 586130, 586201, 586202, 586203, 586204,\n\t\t\t\t586205, 586206, 586207, 586208, 586209, 586210, 586211, 586212,\n\t\t\t\t586213, 586214, 586215, 586216, 586217, 587101, 587102, 587103,\n\t\t\t\t587111, 587112, 587113, 587114, 587115, 587116, 587117, 587118,\n\t\t\t\t587119, 587120, 587121, 587122, 587124, 587125, 587154, 587155,\n\t\t\t\t587201, 587202, 587203, 587204, 587205, 587206, 587207, 587301,\n\t\t\t\t587311, 587312, 587313, 587314, 587315, 587316, 587330, 590001,\n\t\t\t\t590003, 590005, 590006, 590008, 590009, 590010, 590011, 590014,\n\t\t\t\t590015, 590016, 590018, 590019, 591101, 591102, 591103, 591104,\n\t\t\t\t591106, 591107, 591108, 591109, 591110, 591111, 591112, 591113,\n\t\t\t\t591114, 591115, 591116, 591117, 591118, 591119, 591120, 591121,\n\t\t\t\t591122, 591123, 591124, 591125, 591126, 591127, 591128, 591129,\n\t\t\t\t591130, 591131, 591136, 591143, 591147, 591153, 591156, 591173,\n\t\t\t\t591201, 591211, 591212, 591213, 591214, 591215, 591216, 591217,\n\t\t\t\t591218, 591219, 591220, 591221, 591222, 591223, 591224, 591225,\n\t\t\t\t591226, 591227, 591228, 591229, 591230, 591231, 591232, 591233,\n\t\t\t\t591234, 591235, 591236, 591237, 591238, 591239, 591240, 591241,\n\t\t\t\t591242, 591243, 591244, 591245, 591246, 591247, 591248, 591254,\n\t\t\t\t591263, 591265, 591287, 591301, 591302, 591303, 591304, 591305,\n\t\t\t\t591306, 591307, 591308, 591309, 591310, 591311, 591312, 591313,\n\t\t\t\t591314, 591315, 591316, 591317, 591340 and 591344.\n11\nBengaluru East\nAreas falling under\n\t\t\t\tthe following postal pin codes in the jurisdiction of part of\n\t\t\t\tBengaluru Urban District, part of Bengaluru Rural District, Kolar\n\t\t\t\tDistrict, in the State of Karnataka:\n560005, 560007,\n\t\t\t\t560008, 560016, 560017,560025, 560033, 560035, 560036,\n\t\t\t\t560037,560038, 560042, 560043, 560047, 560048, 560049, 560066,\n\t\t\t\t560067, 560071, 560075, 560084, 560087, 560093, 560103, 562114,\n\t\t\t\t562122, 562125, 562129, 563101, 563102, 563103, 563113, 563114,\n\t\t\t\t563115, 563116, 563117, 563118, 563119, 563120, 563121, 563122,\n\t\t\t\t563126, 563127, 563128, 563129, 563130, 563131, 563132, 563133,\n\t\t\t\t563134, 563135, 563136, 563137, 563138, 563139, 563160, 563161\n\t\t\t\tand 563162.\nAny other pin codes falling within Kolar\n\t\t\t\tDistrict which are not mentioned specifically in the jurisdiction\n\t\t\t\tof any of the Commissionerates.\n12\nBengaluru North\nThe areas falling\n\t\t\t\tunder the following postal pin codes in the jurisdiction of part\n\t\t\t\tof Bengaluru Urban District, part of Bengaluru Rural District,\n\t\t\t\tChikkaballapura District in the State of Karnataka:\n560001, 560003,\n\t\t\t\t560006, 560009, 560012, 560014, 560020, 560021, 560024, 560032,\n\t\t\t\t560045, 560046, 560051, 560052, 560054, 560055, 560063, 560064,\n\t\t\t\t560065, 560077, 560080, 560092, 560094, 560097, 560106, 560300,\n\t\t\t\t561203, 561204, 561205, 561206, 561207, 561208, 561209, 561210,\n\t\t\t\t561211, 561212, 561213, 561228, 562101, 562102, 562103, 562104,\n\t\t\t\t562105, 562110, 562135, 562149, 562157, 562163, 562164, 563123,\n\t\t\t\t563124, 563125, 563146 and 563159.\nAny other pin codes falling within the\n\t\t\t\tjurisdiction of Bengaluru Rural District and Chikkaballpura\n\t\t\t\tDistrict which are not mentioned specifically in the jurisdiction\n\t\t\t\tof any of the Commissionerates.\n13\nBengaluru North West\nThe areas falling\n\t\t\t\tunder the following postal pin codes in the jurisdiction of part\n\t\t\t\tof Bengaluru Urban District, part of Bengaluru Rural District,\n\t\t\t\tTumkur District, Chitradurga District, Davangere District and\n\t\t\t\tHaveri District in the State of Karnataka:\n560013, 560015,\n\t\t\t\t560022, 560031, 560057,560058, 560073, 560088, 560089, 560090,\n\t\t\t\t560091, 560107, 561202, 562111, 562123, 562132, 562162, 572101,\n\t\t\t\t572102, 572103, 572104, 572105, 572106, 572107, 572111, 572112,\n\t\t\t\t572113, 572114, 572115, 572116, 572117, 572118, 572119, 572120,\n\t\t\t\t572121, 572122, 572123, 572124, 572125, 572126, 572127, 572128,\n\t\t\t\t572129, 572130, 572132, 572133, 572134, 572135, 572136, 572137,\n\t\t\t\t572138, 572139, 572140, 572141, 572142, 572143, 572144, 572145,\n\t\t\t\t572168, 572175, 572201, 572202, 572211, 572212, 572213, 572214,\n\t\t\t\t572215, 572216, 572217, 572218, 572219, 572220, 572221, 572222,\n\t\t\t\t572223, 572224, 572225, 572226, 572227, 572228, 573114, 577001,\n\t\t\t\t577002, 577003, 577004, 577005, 577006, 577213, 577215, 577217,\n\t\t\t\t577218, 577219, 577221, 577223, 577224, 577230, 577231, 577501,\n\t\t\t\t577502, 577511, 577512, 577513, 577514, 577515, 577516, 577517,\n\t\t\t\t577518, 577519, 577520, 577521, 577522, 577523, 577524, 577525,\n\t\t\t\t577526, 577527, 577528, 577529, 577530, 577531, 577532, 577533,\n\t\t\t\t577534, 577535, 577536, 577537, 577538, 577539, 577540, 577541,\n\t\t\t\t577542, 577543, 577544, 577545, 577546, 577551, 577552, 577553,\n\t\t\t\t577554, 577555, 577556, 577557, 577558, 577566, 577589, 577596,\n\t\t\t\t577597, 577598, 577599, 577601, 577602, 581101, 581102, 581104,\n\t\t\t\t581106, 581108, 581109, 581110, 581111, 581112, 581115, 581116,\n\t\t\t\t581118, 581119, 581120, 581123, 581126, 581128, 581145, 581148,\n\t\t\t\t581193, 581197, 581198, 581202,581203, 581205, 581208, 581210,\n\t\t\t\t581211, 581212, 581213, 583125, 583127, 583131, 583137and 583213.\nAny other pin codes falling within the\n\t\t\t\tjurisdiction of Tumkur District, Chitradurga District, Davangere\n\t\t\t\tDistrict and Haveri District which are not mentioned specifically\n\t\t\t\tin the jurisdiction of any of the Commissionerates\n14\nBengaluru South\nThe areas falling\n\t\t\t\tunder the following postal pin codes in the jurisdiction of part\n\t\t\t\tof Bengaluru Urban District in the State of Karnataka:\n560002, 560004,\n\t\t\t\t560011, 560027, 560029, 560030, 560034, 560041, 560068, 560069,\n\t\t\t\t560076, 560078, 560081, 560083, 560095,560099, 560100, 560102,\n\t\t\t\t560105, 560108, 560111, 560112, 560114, 560210, 561229, 562106,\n\t\t\t\t562107, 562158.\nAny other pin codes falling within the\n\t\t\t\tjurisdiction of Bengaluru Urban Districts which are not mentioned\n\t\t\t\tspecifically in the jurisdiction of any of the Commissionerates.\n15\nBengaluru West\nAreas falling under\n\t\t\t\tthe following postal pin codes in the jurisdiction of part of\n\t\t\t\tBengaluru Urban District and Ramnagaram District, in the State of\n\t\t\t\tKarnataka:\n560010, 560018,\n\t\t\t\t560019,560023, 560026, 560028, 560039, 560040, 560044, 560050,\n\t\t\t\t560053, 560056, 560059, 560060, 560061, 560062,560070, 560072,\n\t\t\t\t560074, 560079, 560082, 560085, 560086, 560096, 560098, 560104,\n\t\t\t\t560109, 560110,561101,561201, 562108, 562109, 562112, 562117,\n\t\t\t\t562119, 562120, 562121, 562126, 562127, 562128, 562130,562131,\n\t\t\t\t562138, 562145, 562159, 562160, 562161 571501 and 571511.\nAny other pin codes falling within the\n\t\t\t\tjurisdiction of Ramnagaram District which are not mentioned\n\t\t\t\tspecifically in the jurisdiction of any of the Commissionerates.\n16\nBhavnagar\nDistricts of Bhavnagar, Surendranagar, Amreli,\n\t\t\t\tJunagadh, Porbandar, Gir-Somnath and Botad in the State of\n\t\t\t\tGujarat.\n17\nBhiwandi\nThe areas falling under following pin codes:\n\t\t\t\t400607, 400608, 400615, 401204, 421101, 421302, 421305, 421308,\n\t\t\t\t421311 and 421312 in the State of Maharashtra.\n18\nBhopal\nDistricts of Bhopal, Vidisha, Raisen,\n\t\t\t\tHoshangabad, Harda, Sehore, Betul, Sagar, Rajgarh, Gwalior, Guna,\n\t\t\t\tBhind, Morena, Sheopur, Shivpuri, Ashoknagar, Datia in the State\n\t\t\t\tof Madhya Pradesh.\n19\nBhubaneswar\nDistricts of Khurda,\n\t\t\t\tCuttack, Kendrapara, Jagatsinghpur, Puri, Jajpur, Bhadrak,\n\t\t\t\tBalasore, Dhenkanal, Nayagarh, Ganjam, Rayagada, Gajapati,\n\t\t\t\tKoraput, Malkangiri, Nabrangpur, Kandhamal and Kalahandi in the\n\t\t\t\tState of Odisha.\nThe territorial waters and the seabed and\n\t\t\t\tsub-soil underlying such waters from where the nearest point of\n\t\t\t\tthe appropriate baseline is located in the state of Odisha.\n20\nBolpur\nDistricts of Murshidabad, Birbhum, Purulia,\n\t\t\t\tPurba Bardhman, Paschim Bardhman and Bankura in the State of West\n\t\t\t\tBengal.\n21\nChandigarh\nUnion Territory of Chandigarh.\n22\nChennai North\nChennai Corporation\n\t\t\t\tZone Nos. I to IX.(From Ward no. 1 to 126 in existence as on\n\t\t\t\t01-04-2017) in the State of Tamil Nadu.\nThe continental shelf\n\t\t\t\tand exclusive economic zone contiguous to the eastern coast of\n\t\t\t\tIndia.\nExplanation. - The eastern coast of India\n\t\t\t\trefers to the coast adjacent to the states or Union Territories,\n\t\t\t\tas the case may be, of West Bengal, Odisha, Andhra Pradesh,\n\t\t\t\tPuducherry, Tamil Nadu and Andaman and Nicobar Islands.\n23\nChennai Outer\nDistricts of Villupuram, Thiruvannamalai,\n\t\t\t\tVellore, Thiruvallur, Kanchipuram and areas covered under\n\t\t\t\tPallavaram Cantonment Board excluding Chennai Corporation Zone\n\t\t\t\tNos. I to XV (from Ward No. 1 to 200 in existence as on\n\t\t\t\t01.04.2017) and St. Thomas Mount Cantonment Board in the State of\n\t\t\t\tTamil Nadu.\n24\nChennai South\nAreas comprising of Chennai Corporation Zones\n\t\t\t\tNos. X to XV (From Ward No. 127 to 200 in existence as on\n\t\t\t\t01-04-2017) and St. Thomas Mount Cantonment Board in the State of\n\t\t\t\tTamil Nadu.\n25\nCoimbatore\nDistricts of Coimbatore, Nilgiris and the\n\t\t\t\tDistrict of Tirupur excluding Dharapuram, Kangeyam and Uthukkuli\n\t\t\t\tTaluks in the State of Tamil Nadu.\n26\nDaman\nUnion territories of Daman and Diu and Dadra and\n\t\t\t\tNagar Haveli.\n27\nDehradun\nState of Uttarakhand.\n28\nDelhi East\nAreas falling under\n\t\t\t\tthe following postal pin codes in the jurisdiction of part of\n\t\t\t\tRevenue Districts namely, East Delhi, South Delhi, New Delhi,\n\t\t\t\tNorth East Delhi, Shahdara and South East Delhi in the Union\n\t\t\t\tTerritory of Delhi.\n110003, 110013, 110014, 110019, 110024, 110025,\n\t\t\t\t110031, 110032, 110044, 110049, 110051, 110053, 110065, 110090,\n\t\t\t\t110091, 110092, 110093, 110094, 110095, 110096, 110098, 110099.\n29\nDelhi North\nAreas falling under\n\t\t\t\tthe following postal pin codes in the jurisdiction of part of\n\t\t\t\tRevenue Districts namely, Central Delhi, North Delhi and North\n\t\t\t\tWest Delhi in the Union Territory of Delhi.\n110002, 110005, 110006, 110007, 110009, 110033,\n\t\t\t\t110035, 110036, 110039, 110040, 110042, 110054, 110055, 110060,\n\t\t\t\t110082, 110084, 110088.\n30\nDelhi South\nAreas falling under\n\t\t\t\tthe following postal pin codes in the jurisdiction of part of\n\t\t\t\tRevenue Districts namely, New Delhi, South Delhi, South East\n\t\t\t\tDelhi and South West Delhi in the Union Territory of Delhi.\n110001, 110004, 110010, 110011, 110012, 110016,\n\t\t\t\t110017, 110020, 110021, 110022, 110023, 110028, 110029, 110030,\n\t\t\t\t110037, 110038, 110043, 110045, 110046, 110047, 110048, 110050,\n\t\t\t\t110057, 110061, 110062, 110066, 110067, 110068, 110069, 110070,\n\t\t\t\t110071, 110072, 110073, 110074, 110075, 110076, 110077, 110078,\n\t\t\t\t 110079, 110080, 110097.\n31\nDelhi West\nAreas falling under\n\t\t\t\tthe following postal pin codes in the jurisdiction of part of\n\t\t\t\tRevenue Districts namely, North Delhi, West Delhi, Central Delhi\n\t\t\t\tand North West Delhi in the Union Territory of Delhi.\n110008, 110015, 110018, 110026, 110027, 110034,\n\t\t\t\t110041, 110052, 110056, 110058, 110059, 110063, 110064, 110081,\n\t\t\t\t110083, 110085, 110086, 110087, 110089.\n32\nDibrugarh\nDistricts of Tinsukia, Dibrugarh, Charaideo,\n\t\t\t\tSivasagar, Jorhat, Golaghat, Majuli, Darrang, Udalguri, Sonitpur,\n\t\t\t\tBiswanath, Lakhimpur and Dhemaji in the State of Assam.\n33\nDimapur\nState of Nagaland\n34\nFaridabad\nDistricts namely Faridabad, Palwal, Mewat,\n\t\t\t\tRewariand Mahendergarh in the State of Haryana.\n35\nGandhinagar\nDistricts of Gandhinagar, Sabarkantha, Aravalli,\n\t\t\t\tMehsana, Banaskantha and Patan districts in the State of Gujarat.\n36\nGautam Buddha Nagar\nDistrict of Gautam Buddh Nagar (excluding the\n\t\t\t\tareas falling under the jurisdiction of New Okhla Industrial\n\t\t\t\tDevelopment Authority (NOIDA) in the District of GautamBuddh\n\t\t\t\tNagar) and Districts of Bulandshahar, Bareilly, Badaun, Sambhal\n\t\t\t\tand Pilibhit in the State of Uttar Pradesh.\n37\nGhaziabad\nDistrict of Ghaziabad in the State of Uttar\n\t\t\t\tPradesh.\n38\nGoa\nState of Goa.\nThe territorial waters and the seabed and sub\n\t\t\t\tsoil underlying such waters from where the nearest point of the\n\t\t\t\tappropriate baseline is located in the state of Goa.\n39\nGuntur\nDistricts of Guntur,\n\t\t\t\tKrishna, West Godavari, PottiSriramulu Nellore and Prakasam in\n\t\t\t\tthe State of Andhra Pradesh.\nThe territorial waters and the seabed and sub\n\t\t\t\tsoil underlying such waters from where the nearest point of the\n\t\t\t\tappropriate baseline is located in the state of Andhra Pradesh.\n40\nGurugram\nRevenue District of Gurugram in the State of\n\t\t\t\tHaryana.\n41\nGuwahati\nDistricts of Kamrup (Metro), Kamrup (Rural),\n\t\t\t\tBaksa, Kokrajhar, Bongaigon, Chirang, Barapeta, Dhubri, South\n\t\t\t\tSalmara-Mankachar, Nalbari, Goalpara, Morigaon, Nagoan, Hojai,\n\t\t\t\tEast KarbiAnglong, West KarbiAnglong, DimaHasao, Cachar,\n\t\t\t\tHailakandi and Karimganj in the State of Assam.\n42\nHaldia\nUnion Territory of\n\t\t\t\tAndaman and Nicobar Islands, Districts of Purba Medinipur,\n\t\t\t\tPaschim Medinipur, Jhargram and Block Amta-I, Amta-II, Bagnan I,\n\t\t\t\tJagatballavpur, Panchala, Udaynarayanpur, Domjur and Uluberia II\n\t\t\t\tof Howrah District in the State of West Bengal.\nThe territorial waters and the seabed and sub\n\t\t\t\tsoil underlying such waters from where the nearest point of the\n\t\t\t\tappropriate baseline is located in the state of West Bengal and\n\t\t\t\tthe Union territory of Andaman and Nicobar Islands.\n43\nHowrah\nDistricts of Hooghly and Howrah except Blocks\n\t\t\t\tAmta-I, Amta II, Bagnan-I, Jagatballavpur, Panchala,\n\t\t\t\tUdaynarayanpur, Domjur and Uluberia II in the district of Howrah\n\t\t\t\tin the State of West Bengal.\n44\nHyderabad\nWard No. 24,26 to 80,89 and 91 to 103 of Greater\n\t\t\t\tHyderabad Municipal Corporation falling in Hyderabad District and\n\t\t\t\tRajendranagar Mandal of Rangareddy District in the State of\n\t\t\t\tTelangana.\n45\nImphal\nState of Manipur.\n46\nIndore\nDistricts of Indore and Dewas in the State of\n\t\t\t\tMadhya Pradesh.\n47\nItanagar\nState of Arunachal Pradesh.\n48\nJabalpur\nDistricts of Jabalpur, Narsinghpur, Mandla,\n\t\t\t\tDindori, Katni, Umaria, Shahdol, Anuppur, Chhindwara, Seoni,\n\t\t\t\tBalaghat, Satna, Panna, Rewa, Sidhi, Singroli, Damoh, Chhatarpur\n\t\t\t\tand Tikamgarh in the State of Madhya Pradesh.\n49\nJaipur\nDistricts of Jaipur, Ajmer, and Tonk in the\n\t\t\t\tState of Rajasthan.\n50\nJalandhar\nDistricts of Amritsar, Tarn Taran, Gurdaspur,\n\t\t\t\tJalandhar, Kapurthala, Pathankot, Shaheed Bhagat Singh Nagar and\n\t\t\t\tHoshiarpur in the State of Punjab.\n51\nJammu\nState of Jammu and Kashmir.\n52\nJamshedpur\nDistricts of East Singbhum, West Singbhum and\n\t\t\t\tSaraikela – Kharsawan in the State of Jharkhand.\n53\nJodhpur\nDistricts of Jodhpur, Nagaur, Pali, Sirohi,\n\t\t\t\tJalore, Barmer, Jaisalmer, Bikaner, Churu, Ganganagar and\n\t\t\t\tHanumangarh in the state of Rajasthan.\n54\nKanpur\nDistricts of Kanpur Nagar, Kanpur Dehat,\n\t\t\t\tLalitpur, Jhansi, Mahoba, Hamirpur, Jalaun, Kannauj, Mainpuri and\n\t\t\t\tFarrukhabad in the State of Uttar Pradesh.\n55\nKochi\nUnion Territory of\n\t\t\t\tLakshadweep and Districts of Ernakulam, Idukki, Thrissur in the\n\t\t\t\tState of Kerala.\nThe territorial waters and the seabed and sub\n\t\t\t\tsoil underlying such waters from where the nearest point of the\n\t\t\t\tappropriate baseline is located in the state of Kerala and the\n\t\t\t\tUnion territory of Lakshadweep.\n56\nKolhapur\nDistricts of Satara, Sangli, Kolhapur, Ratnagiri\n\t\t\t\tand Sindhudurg in the State of Maharashtra.\n57\nKolkata North\nWard No. 1 to 62 of Kolkata Municipal\n\t\t\t\tCorporation and Districts of North 24 Paraganas and Nadia in the\n\t\t\t\tState of West Bengal.\n58\nKolkata\nSouth Ward No. 63 to 144 of Kolkata Municipal\n\t\t\t\tCorporation and the entire Districts of South 24 Paraganas in the\n\t\t\t\tState of West Bengal.\n59\nKozhikode\nDistricts of Palakkad, Malappuram, Kozhikode,\n\t\t\t\tWayanad, Kannur and Kasaragod in the State of Kerala.\n60\nKutch (Gandhidham)\nDistrict of Kutch in the State of Gujarat.\n61\nLucknow\nDistricts of Lucknow, Barabanki, Balrampur,\n\t\t\t\tShravasti, Behraich, Gonda, Unnao, Sitapur, Lakhimpur,\n\t\t\t\tShahjahanpur and Hardoi in the State of Uttar Pradesh.\n62\nLudhiana\nDistricts of Ludhiana, Moga, Firozpur, Faridkot,\n\t\t\t\tMuktsar, Fazilka, Barnala, Sangrur, Mansa, Bhatinda, Patiala,\n\t\t\t\tRupnagar, Ajitgarh and Fatehgarh Sahib in the State of Punjab.\n63\nMadurai\nDistricts of Madurai, Ramanathapuram,\n\t\t\t\tSivagangai, Virudhunagar, Tuticorin, Tirunelveli, Kanyakumari,\n\t\t\t\tTheni, Dindigul (except D. Gudalur Village of Palayam Firka of\n\t\t\t\tVedasandur Taluk) in the State of Tamil Nadu.\nThe territorial waters and the seabed and sub\n\t\t\t\tsoil underlying such waters from where the nearest point of the\n\t\t\t\tappropriate baseline is located in the state of Tamil Nadu and\n\t\t\t\tthe Union territory of Puducherry.\n64\nMangalore\nAreas in the Revenue\n\t\t\t\tDistrict of Dakshina Kannada, Udupi, Uttara Kannada in the state\n\t\t\t\tof Karanataka covered under the postal pin code including:\n574101, 574102,\n\t\t\t\t574103, 574104, 574105, 574106, 574107, 574108, 574109, 574110,\n\t\t\t\t574111, 574112, 574113, 574114, 574115, 574116, 574117, 574118,\n\t\t\t\t574119, 574122, 574129, 574141, 574142, 574143, 574144, 574145,\n\t\t\t\t574146, 574148, 574150, 574153, 574154, 574197, 574198, 574199,\n\t\t\t\t574201, 574203, 574210, 574211, 574212, 574213, 574214, 574216,\n\t\t\t\t574217, 574218, 574219, 574220, 574221, 574222, 574223, 574224,\n\t\t\t\t574225, 574226, 574227, 574228, 574229, 574230, 574231, 574232,\n\t\t\t\t574233, 574234, 574235, 574236, 574237, 574238, 574239, 574240,\n\t\t\t\t574241, 574242, 574243, 574248, 574253, 574259, 574260, 574265,\n\t\t\t\t574267, 574274, 574279, 574285, 574313, 574314, 574323, 574324,\n\t\t\t\t574325, 574326, 574327, 574328, 574509, 575001, 575002, 575003,\n\t\t\t\t575004, 575006, 575007, 575008, 575010, 575013, 575015, 575016,\n\t\t\t\t575017, 575018, 575019, 575020, 575022, 575023, 575025, 575028,\n\t\t\t\t575029, 575030, 576101, 576102, 576103, 576104, 576105, 576106,\n\t\t\t\t576107, 576108, 576111, 576112, 576113, 576114, 576115, 576117,\n\t\t\t\t576120, 576121, 576122, 576124, 576201, 576210, 576211, 576212,\n\t\t\t\t576213, 576214, 576215, 576216, 576217, 576218, 576219, 576220,\n\t\t\t\t576221, 576222, 576223, 576224, 576225, 576226, 576227, 576228,\n\t\t\t\t576229, 576230, 576231, 576232, 576233, 576234, 576235, 576247,\n\t\t\t\t576257, 576282, 581121, 581129, 581186, 581187, 581301, 581302,\n\t\t\t\t581303, 581304, 581305, 581306, 581307, 581308, 581314, 581315,\n\t\t\t\t581316, 581317, 581318, 581319, 581320, 581321, 581322, 581323,\n\t\t\t\t581324, 581325, 581326, 581327, 581328, 581329, 581330, 581331,\n\t\t\t\t581332, 581333, 581334, 581335, 581336, 581337, 581338, 581339,\n\t\t\t\t581340, 581341, 581342, 581343, 581344, 581345, 581346, 581347,\n\t\t\t\t581348, 581349, 581350, 581351, 581352, 581353, 581354, 581355,\n\t\t\t\t581356, 581357, 581358, 581359, 581360, 581361, 581362, 581363,\n\t\t\t\t581365, 581384, 581396, 581400, 581401, 581402, 581403, 581411,\n\t\t\t\t581412, 581421, 581423, 581440, 581450, 581453.\nThe territorial waters and the seabed and sub\n\t\t\t\tsoil underlying such waters from where the nearest point of the\n\t\t\t\tappropriate baseline is located in the state of Karnataka.\n65\nMedchal\nDistricts of Adilabad, Jagtial, Kamareddy,\n\t\t\t\tKarimnagar, KomaranBheem (Asifabad), Mancherial, Medak, Nirmal,\n\t\t\t\tNizamabad, Peddapalli, Rajanna, (Sircilla), Sangareddy, Siddipet,\n\t\t\t\tVikarabad and Secunderabad Cantonment Board Area and Medchal\n\t\t\t\t(Malkajgiri) District (Ward Nos. 114 to 141 of Greater Hyderabad\n\t\t\t\tMunicipal Corporation but excluding Uppal, Kapra, Medipally and\n\t\t\t\tGhatkesar Mandals) in the State of Telangana.\n66\nMeerut\nDistricts of Meerut, Baghpat, Muzaffarnagar,\n\t\t\t\tSaharanpur, Shamli, Amroha, Moradabad, Bijnore and Rampur in the\n\t\t\t\tState of Uttar Pradesh.\n67\nMumbai Central\nThe areas falling under following pin codes:\n\t\t\t\t400003, 400008 to 400018, 400025 to 400028, 400030, 400033 and\n\t\t\t\t400034 in the State of Maharashtra.\n68\nMumbai East\nThe areas falling under following pin codes :\n\t\t\t\t400019, 400022, 400024, 400029, 400031, 400037, 400041, 400051,\n\t\t\t\t400059, 400060, 400063, 400065, 400069, 400070, 400072, 400077,\n\t\t\t\t400084, 400086, 400089, 400093, 400096, 400097, 400098 and 400099\n\t\t\t\tin the State of Maharashtra.\n69\nMumbai South\nThe areas falling\n\t\t\t\tunder following pin codes : 400001, 400002, 400004 to 400007,\n\t\t\t\t400020, 400021, 400023, 400032, 400035, 400036, 400038 and 400039\n\t\t\t\tin the State of Maharashtra.\nThe continental shelf\n\t\t\t\tand exclusive economic zone contiguous to the western coast of\n\t\t\t\tIndia.\nExplanation. - The western coast of India\n\t\t\t\trefers to the coast adjacent to the states or Union Territories,\n\t\t\t\tas the case may be, of Gujarat, Maharashtra, Goa, Daman and Diu,\n\t\t\t\tKarnataka, Kerala and Lakshwadeep\n70\nMumbai West\nThe areas falling\n\t\t\t\tunder following pin codes:400040, 400047 to 400050, 400052 to\n\t\t\t\t400058, 400061, 400062, 400064, 400090, 400095, 400102, 400104,\n\t\t\t\t400105 in the State of Maharashtra.\nThe territorial waters and the seabed and sub\n\t\t\t\tsoil underlying such waters from where the nearest point of the\n\t\t\t\tappropriate baseline is located in the state of Maharashtra.\n71\nMysuru\nArea in the revenue\n\t\t\t\tdistricts of Mysuru, Mandya, Chamarajanagar, Kodagu, Hassan,\n\t\t\t\tChikmagalur and Shivamogga in the state of Karnataka covered\n\t\t\t\tunder postal pin codes including:\n570001, 570002, 570003, 570004, 570005, 570006,\n\t\t\t\t570007, 570008, 570009, 570010, 570011, 570012, 570014, 570015,\n\t\t\t\t570016, 570017, 570018, 570019, 570020, 570022, 570023, 570025,\n\t\t\t\t570026, 570027, 570028, 570029, 570030, 570031, 571101, 571102,\n\t\t\t\t571103, 571104, 571105, 571106, 571107, 571108, 571109, 571110,\n\t\t\t\t571111, 571114, 571116, 571117, 571118, 571119, 571120, 571121,\n\t\t\t\t571122, 571124, 571125, 571126, 571127, 571128, 571129, 571134,\n\t\t\t\t571187, 571189, 571201, 571211, 571212, 571213, 571214, 571215,\n\t\t\t\t571216, 571217, 571218, 571219, 571231, 571232, 571234, 571235,\n\t\t\t\t571236, 571237, 571247, 571248, 571249, 571250, 571251, 571252,\n\t\t\t\t571253, 571254, 571301, 571302, 571311, 571312, 571313, 571314,\n\t\t\t\t571315, 571316, 571320, 571401, 571403, 571404, 571405, 571415,\n\t\t\t\t571416, 571417, 571418, 571419, 571421, 571422, 571423, 571424,\n\t\t\t\t571425, 571426, 571427, 571429, 571430, 571431, 571432, 571433,\n\t\t\t\t571434, 571435, 571436, 571438, 571439, 571440 571441, 571442,\n\t\t\t\t571443, 571444, 571445, 571446, 571448, 571450, 571455, 571457,\n\t\t\t\t571463, 571475, 571476, 571477, 571478, 571490, 571601, 571602,\n\t\t\t\t571603, 571604, 571605, 571606, 571607, 571610, 571617, 571802,\n\t\t\t\t571807, 571811, 571812, 573101, 573102, 573103, 573111, 573112,\n\t\t\t\t573113, 573115, 573116, 573117, 573118, 573119, 573120, 576121,\n\t\t\t\t573122, 573123, 573124, 573125, 573126, 573127, 573128, 573129,\n\t\t\t\t573130, 573131, 573133, 573134, 573135, 573136, 573137, 573141,\n\t\t\t\t573142, 573144, 573150, 573162, 573164, 573165, 573201, 573202,\n\t\t\t\t573211, 573212, 573214, 573215, 573216, 573217, 573218, 573219,\n\t\t\t\t573220, 573225, 573226, 577101, 577102, 577111, 577112, 577113.\n\t\t\t\t577114, 577115, 577116, 577117, 577120, 557121, 577122, 577123,\n\t\t\t\t577124, 577125, 577126, 577127, 577128, 577129, 577130, 577131,\n\t\t\t\t577132, 577133, 577134, 577135, 577136, 577137, 577138, 577139,\n\t\t\t\t577140, 577142, 577144, 577145, 577146, 577160, 577168, 577175,\n\t\t\t\t577179, 577180, 577181, 577182, 577201, 577202, 577203, 577204,\n\t\t\t\t577205, 577211, 577213, 577214, 577215, 577216, 577217, 577218,\n\t\t\t\t577219, 577220, 577221, 577222, 577223, 577224, 577225, 577226,\n\t\t\t\t577227, 577228, 577229, 577230, 577231, 577232, 577233, 577243,\n\t\t\t\t577245, 577301, 577302, 577401, 577411, 577413, 577414, 577415,\n\t\t\t\t577416, 577417, 577418, 577419, 577421, 577423, 577424, 577425,\n\t\t\t\t577426, 577427, 577428, 577429, 577430, 577431, 577432, 577433,\n\t\t\t\t577434, 577435, 577436, 577448, 577451, 577452, 577453, 577544,\n\t\t\t\t577548, 577549, 577550, 577551 and 577552.\n72\nNagpur I",
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