Notification No.: 10/2025 – Central Tax
Date of Notification: 13th March 2025
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. 27/2024 – Central Tax, dated 25th November 2024
Summary of Notification:
- This notification amends Notification No. 02/2017 – Central Tax to update the jurisdictional boundaries of GST Commissionerates in the States of Rajasthan and Tamil Nadu.
- Key amendments:
- Serial No. 7 – Alwar Commissionerate (Rajasthan): Covers districts of Alwar, Khairthal-Tijara, Kotputli-Behror, Bharatpur, Deeg, Dholpur, Dausa, Karauli, Sawaimadhopur, Sikar, and Jhunjhunu.
- Serial No. 23 – Chennai Outer (Tamil Nadu): Covers districts of Viluppuram, Kallakurichi, Thiruvannamalai, Vellore, Tirupathur, Ranipet, Tiruvallur, Kanchipuram, Chengalpattu, and specified Cantonment Boards (excluding Chennai Corporation Zones I–XV).
- Serial No. 49 – Jaipur Commissionerate (Rajasthan): Covers Jaipur, Ajmer, Beawer, and Tonk.
- Serial No. 53 – Jodhpur Commissionerate (Rajasthan): Covers Jodhpur, Phalodi, Nagaur, Didwana-Kuchaman, Pali, Sirohi, Jalore, Barmer, Balotra, Jaisalmer, Bikaner, Churu, Ganganagar, and Hanumangarh.
- Serial No. 63 – Madurai Commissionerate (Tamil Nadu): Covers Madurai, Ramanathapuram, Sivagangai, Virudhunagar, Tuticorin, Tirunelveli, Tenkasi, Kanyakumari, Theni, Dindigul (except D. Gudalur village), plus territorial waters adjoining Tamil Nadu & Puducherry.
- Serial No. 100 – Tiruchirapalli Commissionerate (Tamil Nadu): Covers Tiruchirappalli, Perambalur, Ariyalur, Karur, Pudukottai, Thanjavur, Thiruvarur, Nagapattinam, Mayiladuthurai, Cuddalore, and D. Gudalur village (Dindigul).
- Serial No. 102 – Udaipur Commissionerate (Rajasthan): Covers Udaipur, Salumbar, Rajsamand, Bhilwara, Chittorgarh, Pratapgarh, Dungarpur, Banswara, Bundi, Baran, Kota, and Jhalawar.
- These changes realign GST jurisdictions to reflect new district formations and reorganisations in Rajasthan and Tamil Nadu.
