{
    "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force or existing at the time of such amendment or repeal; or\n(b) affect the previous operation of the amended Act or repealed Acts and orders or anything duly done or suffered thereunder; or\n(c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the amended Act or repealed Acts or orders under such repealed or amended Acts:\n(d) affect any duty, tax, surcharge, fine, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions of the amended Act or repealed Acts; or\n(e) affect any investigation, inquiry, verification (including scrutiny and audit), assessment proceedings, adjudication and any other legal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penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so amended or repealed;\n(f) affect any proceedings including that relating to an appeal, review or reference, instituted before on, or after the appointed day under the said amended Act or repealed Acts and such proceedings shall be continued under the said amended Act or repealed Acts as if this Act had not come into force and the said Acts had not been amended or repealed.\nSchedule I\n[ See section 7]\nActivities to be Treated as Supply even if made without Consideration\nActivities to be Treated as Supply even if made without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",
        "footnote": "",
        "is_definition": false,
        "sort_order": 174
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    "prev_section": "173",
    "next_section": "1"
}