Amendment to Jurisdiction – Inclusion of Pin Code 411069

Notification No.: 05/2024 – Central Tax
Date of Notification: 30th January 2024

Relevant Sections and Rules:

• Central GST Act, 2017:
  • Section 3 – Officers under this Act
  • Section 5 – Powers of officers
• Integrated GST Act, 2017:
  • Section 3 – Officers under this Act
• Earlier Notification Amended:
  • Notification No. 02/2017 – Central Tax, dated 19th June 2017 – Jurisdiction and powers of Central Tax officers
  • Last amended by Notification No. 39/2023 – Central Tax, dated 17th August 2023

Summary of Notification:

1. This notification makes a further amendment in Notification No. 02/2017 – Central Tax, which specifies the jurisdiction of GST officers across India.
2. In Table II, Serial No. 83, Clause (ii), Column (3), after the figure and letter “411060,”, the entry “411069,” has been inserted.
3. This effectively updates the jurisdictional mapping of GST officers by including the new postal code 411069 within the jurisdiction of the designated authority.
4. The amendment ensures clarity in the allocation of territorial jurisdiction for GST administration.

Source: Notification No.: 05/2024 – Central Tax