MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION
New Delhi, the 19th June, 2017
No. 02/2017 – Central Tax
G.S.R. 609(E).—In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), 1[the Government] hereby appoints-
(a) Principal Chief Commissioners of Central Tax and Principal Directors General of Central Tax,
(b) Chief Commissioners of Central Tax and Directors General of Central Tax,
(c) Principal Commissioners of Central Tax and Principal Additional Directors General of Central Tax,
(d) Commissioners of Central Tax and Additional Directors General of Central Tax,
(e) Additional Commissioners of Central Tax and Additional Directors of Central Tax,
(f) Joint Commissioners of Central Tax and Joint Directors of Central Tax,
(g) Deputy Commissioners of Central Tax and Deputy Directors of Central Tax,
(h) Assistant Commissioners of Central Tax and Assistant Directors of Central Tax,
(i) Commissioners of Central Tax (Audit),
(j) Commissioners of Central Tax (Appeals),
(k) Additional Commissioners of Central Tax (Appeals),
2[(l) Joint Commissioner of Central Tax (Appeals),]
and the central tax officers sub-ordinate to them as central tax officers and vests them with all the powers under both the said Acts and the rules made thereunder with respect to the jurisdiction specified in the Tables given below.
2. The Principal Chief Commissioners of Central Tax or the Chief Commissioners of Central Tax, as the case may be, specified in column (2) of Table I, are hereby vested with the territorial jurisdiction over the-
(a) Principal Commissioners of Central Tax and Commissioners of Central Tax, as the case may be, specified in the corresponding entry in column (3) of the said Table;
(b) Commissioners of Central Tax (Appeals) specified in the corresponding entry in column (4) of the said Table;
(c) Additional Commissioners 2[or Joint Commissioners] of Central Tax (Appeals) specified in the corresponding entry in column (4) of the said Table; and
(d) Commissioners of Central Tax (Audit) specified in the corresponding entry in column (5) of the said Table.
3. The Principal Commissioners of Central Tax or the Commissioners of Central Tax, as the case may be, specified in column (2) of Table II and the central tax officers sub-ordinate to them, are hereby vested with the territorial jurisdiction specified in the corresponding entry in column (3) of the said Table.
3[Notwithstanding anything contained in this notification, the central tax officer specified in column (3) of Table I and the officers subordinate to him shall exercise powers under sections 73, 74, 75 and 76 of Chapter XV of the said Act throughout the territorial jurisdiction of the corresponding central tax officer specified in column (2) of the said Table in respect of those cases as may be assigned by the Board.]
4[3A. Notwithstanding anything contained in paragraph 3, the Additional Commissioners or the Joint Commissioners of Central Tax, as the case may be, subordinate to the Principal Commissioners of Central Tax or the Commissioners of Central Tax, as specified in column (2) of Table V, are hereby vested with the powers as specified in the corresponding entry in Column (3) of the said Table.]
4. The Commissioners of Central Tax (Appeals) and 5[any officer not below the rank of Joint Commissioner (Appeals)] specified in column (2) of Table III and the central tax officers subordinate to them are hereby vested with the territorial jurisdiction of the Principal Commissioners of Central Tax or the Commissioners of Central Tax, as the case may be, specified in the corresponding entry in column (3) of the said Table.
5. The Commissioners of Central Tax (Audit) specified in column (2) of Table IV and the central tax officers subordinate to them are hereby vested with the territorial jurisdiction of the Principal Commissioners of Central Tax or the Commissioners of Central Tax, as the case may be, specified in the corresponding entry in column (3) of the said Table.
Table I
Jurisdiction of Principal Chief Commissioner/Chief Commissioner of Central Tax in terms of Principal Commissioners/Commissioners of Central Tax, Commissioners of Central Tax (Appeals), Additional Commissioner of Central Tax (Appeals) and Commissioners of Central Tax (Audit)
Table to be attached
6. This notification shall come into force on the 22nd day of June, 2017.
[F. No. 349/52/2017-GST]
Dr. SREEPARVATHY S. L., Under Secy.
References:
1. Replaced by Corrigendum dated 29th July, 2019, for the words “the Central Board of Excise and Customs”.
2. Inserted by Notification No. 04/2019-Central Tax dated 29th January, 2019, w.e.f. 01.02.2019.
3. Inserted by Notification No. 79/2018-Central Tax dated 31st December, 2018.
4. Inserted by Notification No. 02/2022-Central Tax dated 11th March, 2022.
5. Substituted by Notification No. 04/2019-Central Tax dated 29th January, 2019, w.e.f. 01.02.2019, for the words “Additional Commissioners of Central Tax (Appeals)”.