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The Integrated Goods and Services Tax Act, 2017
The Integrated Goods and Services Tax Act, 2017
Sections
1. Short title, extent and commencement.
Section 12. Definitions.
Section 23. Appointment of officers.
Section 34. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.
Section 45. Levy and collection.
Section 56. Power to grant exemption from tax.
Section 67. Inter-State supply.
Section 78. Intra-State supply.
Section 89. Supplies in territorial waters.
Section 910. Place of supply of goods other than supply of goods imported into, or exported from India.
Section 1011. Place of supply of goods imported into, or exported from India.
Section 1112. Place of supply of services where location of supplier and recipient is in India.
Section 1213. Place of supply of services where location of supplier or location of recipient is outside India.
Section 1314. Special provision for payment of tax by a supplier of online information and database access or retrieval services.
Section 1415. Refund of integrated tax paid on supply of goods to tourist leaving India.
Section 1516. Zero rated supply.
Section 1617. Apportionment of tax and settlement of funds.
Section 1718. Transfer of input tax credit.
Section 1819. Tax wrongfully collected and paid to Central Government or State Government.
Section 1920. Application of provisions of Central Goods and Services Tax Act.
Section 2021. Import of services made on or after the appointed day.
Section 2122. Power to make rules.
Section 2223. Power to make regulations.
Section 2324. Laying of rules, regulations and notifications.
Section 2425. Removal of difficulties.
Section 251. Following Areas of Nagpur District:
Section 12. District of Wardha (Excluding Tehsils of Ashti, Arvi and Karanja), and
Section 23. Districts of Bhandara, Gondia, Chandrapur and Gadchiroli in the State of Maharashtra.
Section 31. Following Areas of Nagpur District:
Section 12. Tehsils of Ashti, Arvi and Karanja in Wardha District; and
Section 23. Districts of Amravati, Yavatmal, Akola, Washim and Buldhana in the State of Maharashtra.
Section 3
integrated-goods-and-services-tax-act-2017.json
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31 Sections
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India (Central)
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"id": 12187,
"slug": "integrated-goods-and-services-tax-act-2017",
"title": "The Integrated Goods and Services Tax Act, 2017",
"short_title": "The Integrated Goods and Services Tax Act, 2017",
"act_number": "(No. 13 of 2017)",
"act_year": 2017,
"act_type": "CENTRAL",
"location": "India (Central)",
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"description": "The Integrated Goods and Services Tax Act, 2017",
"preamble": "",
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"sections": [
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"number": "1",
"title": "1. Short title, extent and commencement.",
"chapter": null,
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{
"number": "2",
"title": "2. Definitions.",
"chapter": null,
"content": "(1) \"Central Goods and Services Tax Act\" means the Central Goods and Services Tax Act, 2017;\n(2) \"central tax\" means the tax levied and collected under the Central Goods and Services Tax Act;\n(3) \"continuous journey\" means a journey for which a single or more than one ticket or invoice is issued at the same time, either by a single supplier of service or through an agent acting on behalf of more than one supplier of service, and which involves no stopover between any of the legs of the journey for which one or more separate tickets or invoices are issued.\n(4) \"customs frontiers of India\" means the limits of a customs area as defined in section 2 of the Customs Act, 1962;\n(5) \"export of goods\" with its grammatical variations and cognate expressions, means taking goods out of India to a place outside India;\n(6) \"export of services\" means the supply of any service when,-\n(i) the supplier of service is located in India;\n(ii) the recipient of service is located outside India;\n(iii) the place of supply of service is outside India;\n(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange [or in Indian rupees wherever permitted by the Reserve Bank of India] ; and\n(v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8;\n(7) \"fixed establishment\" means a place (other than the registered place of business) which is characterised by a sufficient degree of permanence and suitable structure in terms of human and technical resources to supply services or to receive and use services for its own needs;\n(8) \"Goods and Services Tax (Compensation to States) Act\" means the Goods and Services Tax (Compensation to States) Act, 2017;\n(9) \"Government\" means the Central Government;\n(10) \"import of goods\" with its grammatical variations and cognate expressions, means bringing goods into India from a place outside India;\n(11) \"import of services\" means the supply of any service, where-\n(i) the supplier of service is located outside India;\n(ii) the recipient of service is located in India; and\n(iii) the place of supply of service is in India;\n(12) \"integrated tax\" means the integrated goods and services tax levied under this Act;\n(13) \"intermediary\" means a broker, an agent or any other person, by whatever name called, who arranges or facilitates the supply of goods or services or both, or securities, between two or more persons, but does not include a person who supplies such goods or services or both or securities on his own account;\n(14) \"location of the recipient of services\" means,-\n(a) where a supply is received at a place of business for which the registration has been obtained, the location of such place of business;\n(b) where a supply is received at a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;\n(c) where a supply is received at more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the receipt of the supply; and\n(d) in absence of such places, the location of the usual place of residence of the recipient;\n(15) \"location of the supplier of services\" means,-\n(a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business;\n(b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), the location of such fixed establishment;\n(c) where a supply is made from more than one establishment, whether the place of business or fixed establishment, the location of the establishment most directly concerned with the provision of the supply; and\n(d) in absence of such places, the location of the usual place of residence of the supplier;\n(16) \"non-taxable online recipient\" means any Government, local authority, governmental authority, an individual or any other person not registered and receiving online information and database access or retrieval services in relation to any purpose other than commerce, industry or any other business or profession, located in taxable territory.\n(i) set up by an Act of Parliament or a State Legislature; or\n(ii) established by any Government, with ninety per cent. or more participation by way of equity or control, to carry out any function entrusted [to a Panchayat under article 243G or] to a municipality under article 243W of the Constitution;\n(17) \"online information and database access or retrieval services\" means services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention and impossible to ensure in the absence of information technology and includes electronic services such as,-\n(i) advertising on the internet;\n(ii) providing cloud services;\n(iii) provision of e-books, movie, music, software and other intangibles through telecommunication networks or internet;\n(iv) providing data or information, retrievable or otherwise, to any person in electronic form through a computer network;\n(v) online supplies of digital content (movies, television shows, music and the like);\n(vi) digital data storage; and\n(vii) online gaming;\n(18) \"output tax\" , in relation to a taxable person, means the integrated tax chargeable under this Act on taxable supply of goods or services or both made by him or by his agent but excludes tax payable by him on reverse charge basis;\n(19) \"Special Economic Zone\" shall have the same meaning as assigned to it in clause (za) of section 2 of the Special Economic Zones Act, 2005;\n(20) \"Special Economic Zone developer\" shall have the same meaning as assigned to it in clause (g) of section 2 of the Special Economic Zones Act, 2005 and includes an Authority as defined in clause (d) and a Co-Developer as defined in clause (f) of section 2 of the said Act;\n(21) \"supply\" shall have the same meaning as assigned to it in section 7 of the Central Goods and Services Tax Act;\n(22) \"taxable territory\" means the territory to which the provisions of this Act apply;\n(23) \"zero-rated supply\" shall have the meaning assigned to it in section 16;\n(24) words and expressions used and not defined in this Act but defined in the Central Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act shall have the same meaning as assigned to them in those Acts;\n(25) any reference in this Act to a law which is not in force in the State of Jammu and Kashmir, shall, in relation to that State be construed as a reference to the corresponding law, if any, in force in that State.\nChapter II\nAdministration",
"footnote": "",
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"number": "3",
"title": "3. Appointment of officers.",
"chapter": null,
"content": "",
"footnote": "",
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{
"number": "4",
"title": "4. Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances.",
"chapter": null,
"content": "Chapter III\nLevy and Collection of Tax",
"footnote": "",
"is_definition": false,
"sort_order": 3
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"number": "5",
"title": "5. Levy and collection.",
"chapter": null,
"content": "",
"footnote": "",
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{
"number": "6",
"title": "6. Power to grant exemption from tax.",
"chapter": null,
"content": "Chapter IV\nDetermination of Nature of Supply",
"footnote": "",
"is_definition": false,
"sort_order": 5
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{
"number": "7",
"title": "7. Inter-State supply.",
"chapter": null,
"content": "(a) two different States;\n(b) two different Union territories; or\n(c) a State and a Union territory, shall be treated as a supply of goods in the course of inter-State trade or commerce.\n(a) two different States;\n(b) two different Union territories; or\n(c) a State and a Union territory,\n(a) when the supplier is located in India and the place of supply is outside India;\n(b) to or by a Special Economic Zone developer or a Special Economic Zone unit; or\n(c) in the taxable territory, not being an intra-State supply and not covered elsewhere in this section,",
"footnote": "",
"is_definition": false,
"sort_order": 6
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{
"number": "8",
"title": "8. Intra-State supply.",
"chapter": null,
"content": "(i) supply of goods to or by a Special Economic Zone developer or a Special Economic Zone unit;\n(ii) goods imported into the territory of India till they cross the customs frontiers of India; or\n(iii) supplies made to a tourist referred to in section 15.\n(i) an establishment in India and any other establishment outside India;\n(ii) an establishment in a State or Union territory and any other establishment outside that State or Union territory; or\n(iii) an establishment in a State or Union territory and any other establishment [***] registered within that State or Union territory, then such establishments shall be treated as establishments of distinct persons.",
"footnote": "",
"is_definition": false,
"sort_order": 7
},
{
"number": "9",
"title": "9. Supplies in territorial waters.",
"chapter": null,
"content": "(a) where the location of the supplier is in the territorial waters, the location of such supplier; or\n(b) where the place of supply is in the territorial waters, the place of supply, shall, for the purposes of this Act, be deemed to be in the coastal State or Union territory where the nearest point of the appropriate baseline is located.\nChapter V\nPlace of Supply of Goods or Services or Both",
"footnote": "",
"is_definition": false,
"sort_order": 8
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{
"number": "10",
"title": "10. Place of supply of goods other than supply of goods imported into, or exported from India.",
"chapter": null,
"content": "(a) where the supply involves movement of goods, whether by the supplier or the recipient or by any other person, the place of supply of such goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient;\n(b) where the goods are delivered by the supplier to a recipient or any other person on the direction of a third person, whether acting as an agent or otherwise, before or during movement of goods, either by way of transfer of documents of title to the goods or otherwise, it shall be deemed that the said third person has received the goods and the place of supply of such goods shall be the principal place of business of such person;\n(c) where the supply does not involve movement of goods, whether by the supplier or the recipient, the place of supply shall be the location of such goods at the time of the delivery to the recipient;\n(d) where the goods are assembled or installed at site, the place of supply shall be the place of such installation or assembly;\n(e) where the goods are supplied on board a conveyance, including a vessel, an aircraft, a train or a motor vehicle, the place of supply shall be the location at which such goods are taken on board.",
"footnote": "",
"is_definition": false,
"sort_order": 9
},
{
"number": "11",
"title": "11. Place of supply of goods imported into, or exported from India.",
"chapter": null,
"content": "(a) imported into India shall be the location of the importer;\n(b) exported from India shall be the location outside India.",
"footnote": "",
"is_definition": false,
"sort_order": 10
},
{
"number": "12",
"title": "12. Place of supply of services where location of supplier and recipient is in India.",
"chapter": null,
"content": "(a) made to a registered person shall be the location of such person;\n(b) made to any person other than a registered person shall be,-\n(i) the location of the recipient where the address on record exists; and\n(ii) the location of the supplier of services in other cases.\n(a) directly in relation to an immovable property, including services provided by architects, interior decorators, surveyors, engineers and other related experts or estate agents, any service provided by way of grant of rights to use immovable property or for carrying out or co-ordination of construction work; or\n(b) by way of lodging accommodation by a hotel, inn, guest house, home stay, club or campsite, by whatever name called, and including a house boat or any other vessel; or\n(c) by way of accommodation in any immovable property for organising any marriage or reception or matters related thereto, official, social, cultural, religious or business function including services provided in relation to such function at such property; or\n(d) any services ancillary to the services referred to in clauses (a), (b) and (c), shall be the location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located:\n(a) a registered person, shall be the location of such person;\n(b) a person other than a registered person, shall be the location where the services are actually performed.\n(a) organisation of a cultural, artistic, sporting, scientific, educational or entertainment event including supply of services in relation to a conference, fair, exhibition, celebration or similar events; or\n(b) services ancillary to organisation of any of the events or services referred to in clause (a), or assigning of sponsorship to such events,-\n(i) to a registered person, shall be the location of such person;\n(ii) to a person other than a registered person, shall be the place where the event is actually held and if the event is held outside India, the place of supply shall be the location of the recipient.\n(a) a registered person, shall be the location of such person;\n(b) a person other than a registered person, shall be the location at which such goods are handed over for their transportation.\n(a) a registered person, shall be the location of such person;\n(b) a person other than a registered person, shall be the place where the passenger embarks on the conveyance for a continuous journey:\n(a) in case of services by way of fixed telecommunication line, leased circuits, internet leased circuit, cable or dish antenna, be the location where the telecommunication line, leased circuit or cable connection or dish antenna is installed for receipt of services;\n(b) in case of mobile connection for telecommunication and internet services provided on post-paid basis, be the location of billing address of the recipient of services on the record of the supplier of services;\n(c) in cases where mobile connection for telecommunication, internet service and direct to home television services are provided on pre-payment basis through a voucher or any other means,-\n(i) through a selling agent or a re-seller or a distributor of subscriber identity module card or re-charge voucher, be the address of the selling agent or re-seller or distributor as per the record of the supplier at the time of supply; or\n(ii) by any person to the final subscriber, be the location where such prepayment is received or such vouchers are sold;\n(d) in other cases, be the address of the recipient as per the records of the supplier of services and where such address is not available, the place of supply shall be location of the supplier of services:\n(a) to a registered person, be the location of such person;\n(b) to a person other than a registered person, be the location of the recipient of services on the records of the supplier of services.",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
{
"number": "13",
"title": "13. Place of supply of services where location of supplier or location of recipient is outside India.",
"chapter": null,
"content": "(a) services supplied in respect of goods which are required to be made physically available by the recipient of services to the supplier of services, or to a person acting on behalf of the supplier of services in order to provide the services:\n(b) services supplied to an individual, represented either as the recipient of services or a person acting on behalf of the recipient, which require the physical presence of the recipient or the person acting on his behalf, with the supplier for the supply of services.\n(a) services supplied by a banking company, or a financial institution, or a non-banking financial company, to account holders;\n(b) intermediary services;\n(c) services consisting of hiring of means of transport, including yachts but excluding aircrafts and vessels, up to a period of one month.\n(a) \"account\" means an account bearing interest to the depositor, and includes a non-resident external account and a non-resident ordinary account;\n(b) \"banking company\" shall have the same meaning as assigned to it under clause (a) of section 45A of the Reserve Bank of India Act, 1934;\n(c) \"financial institution\" shall have the same meaning as assigned to it in clause (c) of section 45-I of the Reserve Bank of India Act, 1934;\n(d) \"non-banking financial company\" means,-\n(i) a financial institution which is a company;\n(ii) a non-banking institution which is a company and which has as its principal business the receiving of deposits, under any scheme or arrangement or in any other manner, or lending in any manner; or\n(iii) such other non-banking institution or class of such institutions, as the Reserve Bank of India may, with the previous approval of the Central Government and by notification in the Official Gazette, specify.\n(a) the location of address presented by the recipient of services through internet is in the taxable territory;\n(b) the credit card or debit card or store value card or charge card or smart card or any other card by which the recipient of services settles payment has been issued in the taxable territory;\n(c) the billing address of the recipient of services is in the taxable territory;\n(d) the internet protocol address of the device used by the recipient of services is in the taxable territory;\n(e) the bank of the recipient of services in which the account used for payment is maintained is in the taxable territory;\n(f) the country code of the subscriber identity module card used by the recipient of services is of taxable territory;\n(g) the location of the fixed land line through which the service is received by the recipient is in the taxable territory.",
"footnote": "",
"is_definition": false,
"sort_order": 12
},
{
"number": "14",
"title": "14. Special provision for payment of tax by a supplier of online information and database access or retrieval services.",
"chapter": null,
"content": "(a) the invoice or customer's bill or receipt issued or made available by such intermediary taking part in the supply clearly identifies the service in question and its supplier in non-taxable territory;\n(b) the intermediary involved in the supply does not authorise the charge to the customer or take part in its charge which is that the intermediary neither collects or processes payment in any manner nor is responsible for the payment between the non-taxable online recipient and the supplier of such services;\n(c) the intermediary involved in the supply does not authorise delivery; and\n(d) the general terms and conditions of the supply are not set by the intermediary involved in the supply but by the supplier of services.\nChapter VI\nRefund of Integrated Tax to International Tourist",
"footnote": "",
"is_definition": false,
"sort_order": 13
},
{
"number": "15",
"title": "15. Refund of integrated tax paid on supply of goods to tourist leaving India.",
"chapter": null,
"content": "Chapter VII\nZero Rated Supply",
"footnote": "",
"is_definition": false,
"sort_order": 14
},
{
"number": "16",
"title": "16. Zero rated supply.",
"chapter": null,
"content": "(a) export of goods or services or both; or\n(b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit.\n(a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or\n(b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied, in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder.\nChapter VIII\nApportionment of Tax and Settlement of Funds",
"footnote": "",
"is_definition": false,
"sort_order": 15
},
{
"number": "17",
"title": "17. Apportionment of tax and settlement of funds.",
"chapter": null,
"content": "(a) in respect of inter-State supply of goods or services or both to an unregistered person or to a registered person paying tax under section 10 of the Central Goods and Services Tax Act;\n(b) in respect of inter-State supply of goods or services or both where the registered person is not eligible for input tax credit;\n(c) in respect of inter-State supply of goods or services or both made in a financial year to a registered person, where he does not avail of the input tax credit within the specified period and thus remains in the integrated tax account after expiry of the due date for furnishing of annual return for such year in which the supply was made;\n(d) in respect of import of goods or services or both by an unregistered person or by a registered person paying tax under section 10 of the Central Goods and Services Tax Act;\n(e) in respect of import of goods or services or both where the registered person is not eligible for input tax credit;\n(f) in respect of import of goods or services or both made in a financial year by a registered person, where he does not avail of the said credit within the specified period and thus remains in the integrated tax account after expiry of the due date for furnishing of annual return for such year in which the supply was received, the amount of tax calculated at the rate equivalent to the central tax on similar intra-State supply shall be apportioned to the Central Government.\n(a) State where such supply takes place; and\n(b) Central Government where such supply takes place in a Union territory:\n(a) each of the States; and\n(b) Central Government in relation to Union territories,",
"footnote": "",
"is_definition": false,
"sort_order": 16
},
{
"number": "18",
"title": "18. Transfer of input tax credit.",
"chapter": null,
"content": "(a) central tax in accordance with the provisions of sub-section (5) of section 49 of the Central Goods and Services Tax Act, the amount collected as integrated tax shall stand reduced by an amount equal to the credit so utilised and the Central Government shall transfer an amount equal to the amount so reduced from the integrated tax account to the central tax account in such manner and within such time as may be prescribed;\n(b) Union territory tax in accordance with the provisions of section 9 of the Union Territory Goods and Services Tax Act, the amount collected as integrated tax shall stand reduced by an amount equal to the credit so utilised and the Central Government shall transfer an amount equal to the amount so reduced from the integrated tax account to the Union territory tax account in such manner and within such time as may be prescribed;\n(c) State tax in accordance with the provisions of the respective State Goods and Services Tax Act, the amount collected as integrated tax shall stand reduced by an amount equal to the credit so utilised and shall be apportioned to the appropriate State Government and the Central Government shall transfer the amount so apportioned to the account of the appropriate State Government in such manner and within such time as may be prescribed.",
"footnote": "",
"is_definition": false,
"sort_order": 17
},
{
"number": "19",
"title": "19. Tax wrongfully collected and paid to Central Government or State Government.",
"chapter": null,
"content": "Chapter IX\nMiscellaneous",
"footnote": "",
"is_definition": false,
"sort_order": 18
},
{
"number": "20",
"title": "20. Application of provisions of Central Goods and Services Tax Act.",
"chapter": null,
"content": "(i) scope of supply;\n(ii) composite supply and mixed supply;\n(iii) time and value of supply;\n(iv) input tax credit;\n(v) registration;\n(vi) tax invoice, credit and debit notes;\n(vii) accounts and records;\n(viii) returns, other than late fee;\n(ix) payment of tax;\n(x) tax deduction at source;\n(xi) collection of tax at source;\n(xii) assessment;\n(xiii) refunds;\n(xiv) audit;\n(xv) inspection, search, seizure and arrest;\n(xvi) demands and recovery;\n(xvii) liability to pay in certain cases;\n(xviii) advance ruling;\n(xix) appeals and revision;\n(xx) presumption as to documents;\n(xxi) offences and penalties;\n(xxii) job work;\n(xxiii) electronic commerce;\n(xxiv) transitional provisions; and\n(xxv) miscellaneous provisions including the provisions relating to the imposition of interest and penalty,",
"footnote": "",
"is_definition": false,
"sort_order": 19
},
{
"number": "21",
"title": "21. Import of services made on or after the appointed day.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 20
},
{
"number": "22",
"title": "22. Power to make rules.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 21
},
{
"number": "23",
"title": "23. Power to make regulations.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 22
},
{
"number": "24",
"title": "24. Laying of rules, regulations and notifications.",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 23
},
{
"number": "25",
"title": "25. Removal of difficulties.",
"chapter": null,
"content": "Notification\nNotification\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\n[Union territory of jammu and kashmir and Union territory of Ladakh] .\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": 24
},
{
"number": "1",
"title": "1. Following Areas of\n\t\t\t\tNagpur District:",
"chapter": null,
"content": "(a) Area covered by\n\t\t\t\tMunicipal limits of Nagpur city lying south of interconnected\n\t\t\t\tSections of National Highway/ State Highway/ Internal Roads as\n\t\t\t\tunder:\n(i) Section of\n\t\t\t\tNational Highway 6 from Wadi end till Variety Square,\n(ii) Section of\n\t\t\t\tNational Highway 7 connecting Variety Square and Panchsheel\n\t\t\t\tSquare,\n(iii) Sections of\n\t\t\t\tInternal Roads connecting Panchsheel Square and Ashok Square via\n\t\t\t\tDhantoli Police station and Baidyanath Square,\n(iv) Section of State\n\t\t\t\tHighway 9 from Ashok Square towards Umrer.\n(b) Parts of Nagpur\n\t\t\t\t(Rural) Tehsil adjoining Tehsils of Hingna, Nagpur (Urban),\n\t\t\t\tKamptee, Umrer and Kuhi of Nagpur District,\n(c) Tehsils of\n\t\t\t\tHingna, Umrer, Bhiwapur and Kuhi of Nagpur District.",
"footnote": "",
"is_definition": false,
"sort_order": 25
},
{
"number": "2",
"title": "2. District of Wardha\n\t\t\t\t(Excluding Tehsils of Ashti, Arvi and Karanja), and",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 26
},
{
"number": "3",
"title": "3. Districts of Bhandara, Gondia, Chandrapur and\n\t\t\t\tGadchiroli in the State of Maharashtra.",
"chapter": null,
"content": "73\nNagpur II",
"footnote": "",
"is_definition": false,
"sort_order": 27
},
{
"number": "1",
"title": "1. Following Areas of\n\t\t\t\tNagpur District:",
"chapter": null,
"content": "(a) Municipal limits\n\t\t\t\tof Nagpur city excluding the areas covered by Nagpur-I\n(b) Parts of Nagpur\n\t\t\t\t(Rural) Tehsil excluding the areas covered by Nagpur-I.\n(c) All other Tehsils\n\t\t\t\tof Nagpur District excluding the Tehsils covered by Nagpur-I.",
"footnote": "",
"is_definition": false,
"sort_order": 28
},
{
"number": "2",
"title": "2. Tehsils of Ashti,\n\t\t\t\tArvi and Karanja in Wardha District; and",
"chapter": null,
"content": "",
"footnote": "",
"is_definition": false,
"sort_order": 29
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{
"number": "3",
"title": "3. Districts of Amravati, Yavatmal, Akola,\n\t\t\t\tWashim and Buldhana in the State of Maharashtra.",
"chapter": null,
"content": "74\nNashik\nDistricts of Nashik, Dhule, Nandurbar, Jalgaon\n and Ahmednagar in the State of Maharashtra.\n75\nNavi Mumbai\nThe areas falling under following pin codes\n 400042, 400043, 400046, 400071, 400073 to 400076, 400078 to\n 400083, 400085, 400087, 400088, 400094, 400603, 400611,\n 400612,400708 in the State of Maharashtra.\n76\nNoida\nAreas falling under the jurisdiction of New\n Okhla Industrial Development Authority (NOIDA) in the District of\n Gautam Buddh Nagar and area falling in district of Hapur in the\n state of Uttar Pradesh.\n77\nPalghar\nThe areas falling under following pin codes :\n 401102, 401103, 401201 to 401203, 401205 to 401210, 401301 to\n 401306, 401401 to 401407, 401501 to 401506, 401601 to 401610,\n 401701 to 401703 in the State of Maharashtra.\n78\nPanchkula\nRevenue Districts namely Panchkula, Panipat,\n Yamuna Nagar, Ambala, Karnal, Kaithal and Kurukshetra in the\n State of Haryana.\n79\nPatna I\nDistricts of Patna, Buxar, Kaimur (Bhabhua),\n Bhojpur, Rohtas, Arwal, Jehanabad, Aurangabad, Gaya, Nawada,\n Nalanda, Sheikhpura, Lakhisarai, Jamui, Munger, Banka and\n Bhagalpur in the State of Bihar.\n80\nPatna II\nDistricts of Vaishali, Saran, Gopalganj,\n Muzaffarpur, West Champaran, East Champaran, Sitamarhi, Sheohar,\n Madhubani, Darbhanga, Supaul, Begusarai, Saharsa, Madhepura,\n Khagaria, Purnia, Araria, Katihar, Kishanganj, Samastipur and\n Siwan in the State of Bihar.\n81\nPuducherry\nUnion Territory of Puducherry including\n Karaikal, Mahe and Yanam.\n82\nPune-I\n(i) Area of Junnar,\n Ambegaon, Khed, Shirur, Maval and MulshiTalukas of Pune District;\n and\n(ii) Part of Haveli\n Taluka of Pune district comprising of PIN Code 411001, 411006,\n 411012, 411013, 411014, 411015, 411017, 411018, 411019, 411026,\n 411027, 411031, 411032, 411033, 411034, 411035, 411036, 411039,\n 411044, 411047, 411057, 411061, 411062, 412101, 412109, 412110,\n 412201, 412202, 412216, 412207 and 412307; and\n(iii) Area of PIN code 412202 falling in Haveli\n and Daund Talukas of Pune District in the State of Maharashtra.\n83\nPune II\n(i) Area of Velhe,\n Bhor, Purandhar, Baramati, Indapur Talukas of Pune District; and\n(ii) Part of Haveli\n Taluka of Pune District comprising of PIN code numbers 411002,\n 411003, 411004, 411005, 411007, 411008, 411009, 411011, 411016,\n 411020, 411021, 411022, 411023, 411024, 411025, 411028, 411030,\n 411037, 411038, 411040, 411041, 411042, 411043, 411045, 411046,\n 411048, 411051, 411052, 411058, 411060, 412205 and 412308; and\n(iii) Daund Taluka of\n Pune district except the area falling in PIN Code number 412202;\n and\n(iv) District of Solapurin the State of\n Maharashtra.\n84\nRaigarh\nThe areas falling under following pin codes:\n 402101 to 402118, 402120, 402122, 402125, 402126, 402201 to\n 402210, 402301 to 402309, 402401 to 402406, 410101, 410102,\n 410201 to 410212, 410216 to 410222 and 415213 in the State of\n Maharashtra.\n85\nRaipur\nState of Chhattisgarh.\n86\nRajkot\nDistricts of Rajkot,\n Morbi, Jamnagar, and Devbhumi Dwarka in the State of Gujarat.\nThe territorial waters and the seabed and sub\n soil underlying such waters from where the nearest point of the\n appropriate baseline is located in the state of Gujarat and the\n Union territories of Daman and Diu.\n87\nRanchi\nDistricts of Ranchi, Lohardaga, Simdega, Gumla,\n Khunti, Ramgarh, Hazaribagh, Chatra, Palamu, Garhwa, Latehar,\n Bokaro, Giridih, Koderma, Dhanbad, Deogarh, Jamtara, Pakur,\n Sahibganj, Godda and Dumka in the State of Jharkhand.\n88\nRangareddy\nDistricts of Bhadradri, Jogulamba (Gadwal),\n Khammam, Mahaboobnagar, Nagarkurnool, Nalgonda, Suryapet and\n Wanaparthy and Rangareddy District (Ward Nos. 11 to 23, 25 and\n 104 to 110 of Greater Hyderabad Municipal Corporation but\n excluding Rajendranagar Mandal) in the State of Telangana.\n89\nRohtak\nDistricts namely Rohtak, Jhajjar, Bhiwani,\n Charkhi Dadri, Jind, Hisar, Sirsa, Fatehabad and Sonepat in the\n State of Haryana.\n90\nRourkela\nDistricts of Anugul, Sundergarh, Sambalpur,\n Deogarh, Jharsuguda, Subarnapur (Sonepur), Boudh, Bargarh,\n Bolangir, Keonjhar, Mayurbhanjand Nuapada in the State of Odisha.\n91\nSalem\nDistricts of Salem, Namakkal, Erode, Dharmapuri,\n Krishnagiri and Dharampuram, Kangeyam Taluk and Uthukkuli Taluks\n in the district of Tirupur in the State of Tamil Nadu.\n92\nSecunderabad\nDistricts of Jangaon, Jayashankar, Mahboobabad,\n Warangal (Rural), Warangal (Urban) and Yadadri and Ward Nos. 1 to\n 10, 81 to 88, 90 and 142 to 150 of Greater Hyderabad Municipal\n Corporation (falling in Hyderabad, Rangareddy and Medchal\n Districts) along with Uppal, Kapra, Medipally and Ghatkesar\n Mandals of Medchal District in the State of Telangana.\n93\nShillong\nState of Meghalaya.\n94\nShimla\nState of Himachal Pradesh.\n95\nSiliguri\nState of Sikkim and Districts of Darjeeling,\n Kalimpong, Jalpaiguri, Coochbehar, Alipurduar, Uttar Dinajpur,\n Dakshin Dinajpur and Malda in the State of West Bengal.\n96\nSurat\nDistricts of Surat, Navsari, Valsad, Dangs and\n Tapi in the State of Gujarat.\n97\nThane\nThe areas falling under following pin codes:\n 400066, 400067, 400068, 400091, 400092, 400101, 400103, 400601,\n 400602, 400604, 400605, 400606, 400609, 400610, 400613, 400616,\n 401101, 401104 to 401107 in the State of Maharashtra.\n98\nThane Rural\nThe areas falling under following pin codes:\n 421001 to 421005, 421102, 421103,421201 to 421206, 421301,\n 421303, 421304, 421306, 421401 to 421403, 421501 to 421506,\n 421601 to 421605 in the State of Maharashtra.\n99\nThiruvananthapuram\nDistricts of Thiruvananthapuram, Kollam,\n Pathanamthitta, Alappuzha and Kottayam in the State of Kerala.\n100\nTiruchirapalli\nDistricts of Tiruchirapalli, Perambalur,\n Ariyalur, Karur, Pudukottai, Thanjavur, Thiruvarur, Nagapattinam,\n Cuddalore, and D. Gudalur village of Palayam Firka of Vedasandur\n Taluk of Dindigul District in the State of Tamil Nadu.\n101\nTirupati\nDistricts of Chittoor, Anantapur, Dr. Y. S.\n Rajasekharreddy Cuddapah (Kadapa) and Kurnool in the State of\n Andhra Pradesh.\n102\nUdaipur\nDistricts of Udaipur, Rajasamand, Bhilwara,\n Chittorgarh, Pratapgarh, Dungarpur, Banswara, Bundi, Baran, Kota\n and Jhalawar in the State of Rajasthan.\n103\nUjjain\nDistricts of Dhar, Khargone, Badwani, Khandwa,\n Burhanpur, Ratlam, Mandsaur, Neemuch, Jhabua, Alirajpur, Ujjain,\n Agar Malwa, Shajapur in the State of Madhya Pradesh.\n104\nVadodara I\nVadodara District (excluding Savli and Desar\n Taluka), Anand, Kheda and Mahisagar Districts in the State of\n Gujarat\n105\nVadodara II\nDistricts of Panchmahal, Dahod, Chhota Udepur,\n Bharuch, Narmada and Savli-Desar Taluka of Vadodara District in\n the State of Gujarat.\n106\nVaranasi\nDistricts of Sonebhadra, Mirzapur, Varanasi,\n Chandauli, Ghazipur, Ballia, Mau, Azamgarh, Deoria, Kushinagar,\n Gorakhpur, Maharajganj, Sant Kabir Nagar and Siddharth Nagar in\n the State of Uttar Pradesh.\n107\nVisakhapatnam\nDistricts of Srikakulam, Vizianagram,\n Visakhapatnam and East Godavari in the State of Andhra Pradesh.\nTable III\nTable III\nJurisdiction of Commissioner of Central Tax (Appeals) and Additional Commissioner of Central Tax (Appeals)\nJurisdiction of Commissioner of Central Tax (Appeals) and Additional Commissioner of Central Tax (Appeals)\nSl. No.\nSl. No.\nCommissioner of Central Tax (Appeals)and\n Additional Commissioner of Central Tax (Appeals)\nCommissioner of Central Tax (Appeals)and\n Additional Commissioner of Central Tax (Appeals)\nJurisdiction in terms of Principal\n Commissioner or Commissioner of Central Tax\nJurisdiction in terms of Principal\n Commissioner or Commissioner of Central Tax\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\n1\nAhmedabad\nAhmedabad North, Ahmedabad South, Gandhinagar\n2\nAllahabad\nAllahabad, Kanpur, Varanasi\n3\nBelgavi\nBelgavi, Mangalore\n4\nBengaluru I\nBengaluru East, Bengaluru South\n5\nBengaluru II\nBengaluru North, Bengaluru North West\n6\nBhopal\nBhopal, Jabalpur\n7\nBhubaneswar\nBhubaneswar, Rourkela\n8\nChandigarh\nChandigarh, Shimla\n9\nChennai I\nChennai North, Puducherry\n10\nChennai II\nChennai South, Chennai Outer\n11\nCoimbatore\nCoimbatore, Tiruchirapally, Madurai, Salem\n12\nDehradun\nDehradun\n13\nDelhi I\nDelhi North, Delhi East\n14\nDelhi II\nDelhi South, Delhi West\n15\nGoa\nGoa\n16\nGuntur\nVisakhapatnam, Guntur, Tirupati\n17\nGurugram\nGurugram, Faridabad\n18\nCommissioner (Appeals) Guwahati\nGuwahati, Dibrugarh, Shillong, Itanagar, Dimapur, Imphal,\n Aizawl, Agartala\nAdditional Commissioner (Appeals) Guwahati\nGuwahati, Dibrugarh, Itanagar\nAdditional Commissioner (Appeals) Shillong\nShillong, Dimapur, Imphal, Aizawl, Agartala\n19\nHyderabad I\nHyderabad, Rangareddy\n20\nHyderabad II\nMedchal, Secunderabad\n21\nIndore\nIndore, Ujjain\n22\nJaipur\nJaipur, Alwar\n23\nJammu\nJammu\n24\nJodhpur\nJodhpur, Udaipur\n25\nKochi\nThiruvananthapuram, Kochi, Kozhikode\n26\nKolkata I\nKolkata North, Kolkata South\n27\nKolkata II\nHowrah, Haldia\n28\nLucknow\nLucknow, Agra\n29\nLudhiana\nLudhiana, Jalandhar\n30\nMeerut\nMeerut, Ghaziabad\n31\nMumbai I\nMumbai South\n32\nMumbai II\nMumbai East, Mumbai Central\n33\nMumbai III\nMumbai West, Palghar\n34\nMysuru\nMysuru, Bengaluru West\n35\nNagpur\nNagpur-I, Nagpur-II\n36\nNashik\nNashik, Aurangabad\n37\nNoida\nNoida, Gautam Buddh Nagar\n38\nPanchkula\nPanchkula, Rohtak\n39\nPatna\nPatna-I, Patna-II\n40\nPune-I\nPune-I, Kolhapur\n41\nPune-II\nPune-II\n42\nRaigarh\nRaigarh, Navi Mumbai, Belapur\n43\nRaipur\nRaipur\n44\nRajkot\nRajkot, Bhavnagar, Kutch (Gandhidham)\n45\nRanchi\nRanchi, Jamshedpur\n46\nSiliguri\nSiliguri, Bolpur\n47\nSurat\nSurat, Daman\n48\nThane\nThane, Thane Rural, Bhiwandi\n49\nVadodara\nVadodara-I, Vadodara-II\nTable IV\nTable IV\nJurisdiction of Commissioner of Central Tax (Audit)\nJurisdiction of Commissioner of Central Tax (Audit)\nSl. No.\nSl. No.\nCommissioner of Central Tax (Audit)\nCommissioner of Central Tax (Audit)\nJurisdiction in terms of Principal\n Commissioner or Commissioner of Central Tax\nJurisdiction in terms of Principal\n Commissioner or Commissioner of Central Tax\n(1)\n(1)\n(2)\n(2)\n(3)\n(3)\n1\nAhmedabad\nAhmedabad North, Ahmedabad South, Gandhinagar\n2\nBelgavi\nBelgavi, Mangalore\n3\nBengaluru I\nBengaluru East, Bengaluru South\n4\nBengaluru II\nBengaluru North, Bengaluru North West\n5\nBhopal\nBhopal, Jabalpur\n6\nBhubaneswar\nBhubaneswar, Rourkela\n7\nChandigarh\nChandigarh, Shimla\n8\nChennai I\nChennai North, Puducherry\n9\nChennai II\nChennai South, Chennai Outer\n10\nCoimbatore\nCoimbatore, Tiruchirapally, Madurai, Salem\n11\nDehradun\nDehradun\n12\nDelhi I\nDelhi North, Delhi East\n13\nDelhi II\nDelhi South, Delhi West\n14\nDurgapur\nSiliguri, Bolpur\n15\nGuntur\nVisakhapatnam, Guntur, Tirupati\n16\nGurugram\nGurugram, Faridabad\n17\nHyderabad I\nHyderabad, Rangareddy\n18\nHyderabad II\nMedchal, Secunderabad\n19\nIndore\nIndore, Ujjain\n20\nJaipur\nJaipur, Alwar\n21\nJammu\nJammu\n22\nJodhpur\nJodhpur, Udaipur\n23\nKanpur\nKanpur, Allahabad, Varanasi\n24\nKochi\nThiruvananthapuram, Kochi, Kozhikode\n25\nKolkata I\nKolkata North, Kolkata South\n26\nKolkata II\nHowrah, Haldia\n27\nLucknow\nLucknow, Agra\n28\nLudhiana\nLudhiana, Jalandhar\n29\nMeerut\nMeerut, Ghaziabad\n30\nMumbai I\nMumbai South\n31\nMumbai II\nMumbai East, Mumbai Central\n32\nMumbai III\nMumbai West, Palghar\n33\nMysuru\nMysuru, Bengaluru West\n34\nNagpur\nNagpur-I, Nagpur-II\n35\nNashik\nNashik, Aurangabad\n36\nNoida\nNoida, Gautam Buddh Nagar\n37\nPanchkula\nPanchkula, Rohtak\n38\nPatna\nPatna-I, Patna-II\n39\nPune-I\nPune-I, Kolhapur\n40\nPune-II\nPune-II, Goa\n41\nRaigarh\nRaigarh, Navi Mumbai, Belapur\n42\nRaipur\nRaipur\n43\nRajkot\nRajkot, Bhavnagar, Kutch (Gandhidham)\n44\nRanchi\nRanchi, Jamshedpur\n45\nShillong\nShillong, Guwahati, Dibrugarh, Itanagar, Dimapur, Imphal,\n Aizawl, Agartala\n46\nSurat\nSurat, Daman\n47\nThane\nThane, Thane Rural, Bhiwandi\n48\nVadodara\nVadodara-I, Vadodara-II",
"footnote": "",
"is_definition": false,
"sort_order": 30
}
],
"metadata": {
"Act ID": "Last Updated 4th November, 2019 [act3014]",
"Act Number": "(No. 13 of 2017)",
"Enactment Date": "",
"Act Year": "2017",
"Short Title": "The Integrated Goods and Services Tax Act, 2017",
"Type": "CENTRAL",
"Location": "India (Central)"
},
"updated_at": "2026-09-29 21:51:52"
}