Table I
(Notification No. 02/2017 – Central Tax)
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 1[or Joint Commissioner] of Central Tax (Appeals) and Commissioners of Central Tax (Audit)
| Sl. No. |
Principal Chief Commissioner /Chief Commissioner of Central Tax | Jurisdiction of Principal Chief Commissioner / Chief Commissioner of Central Tax in terms of Principal Commissioner/ Commissioner of Central Tax |
Jurisdiction of Principal Chief Commissioner/ Chief Commissioner of Central Tax in terms of Commissioner (Appeals) and Additional Commissioner 1[or Joint Commissioner] (Appeals) | Jurisdiction of Principal Chief Commissioner/ Chief Commissioner of Central Tax in terms of Commissioner (Appeals) and Additional Commissioner 1[or Joint Commissioner] (Appeals) | |||
| (1) | (2) | (3) | (4) | (5) | |||
| 1 | Principal Chief Commissioner Ahmedabad |
1.3.1 | Commissioner Ahmedabad North |
1.4.1 | Commissioner (Appeals) Ahmedabad and Additional Commissioner 1[or Joint Commissioner] (Appeals) Ahmedabad | 1.5.1 | Commissioner (Audit) Ahmedabad |
| 1.3.2 | Principal Commissioner Ahmedabad South |
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| 1.3.3 | Commissioner Gandhinagar |
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| 1.3.4 | Commissioner Rajkot |
1.4.2 | Commissioner (Appeals) Rajkot and Additional Commissioner 1[or Joint Commissioner] (Appeals) Rajkot | 1.5.2 | Commissioner (Audit) Rajkot | ||
| 1.3.5 | Commissioner Bhavnagar |
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| 1.3.6 | Commissioner Kutch (Gandhidham) |
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| 2 | Principal Chief Commissioner Bengaluru |
2.3.1 | Principal Commissioner Bengaluru East |
2.4.1 | Commissioner (Appeals I) Bengaluru and Additional Commissioner 1[or Joint Commissioner] (Appeals I) Bengaluru | 2.5.1 | Commissioner (Audit I) Bengaluru |
| 2.3.2 | Commissioner Bengaluru South |
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| 2.3.3 | Commissioner Bengaluru North |
2.4.2 | Commissioner (Appeals II) Bengaluru and Additional Commissioner 1[or Joint Commissioner] (Appeals II) Bengaluru | 2.5.2 | Commissioner (Audit II) Bengaluru |
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| 2.3.4 | Commissioner Bengaluru North West |
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| 2.3.5 | Principal Commissioner Bengaluru West |
2.4.3 | Commissioner (Appeals ) Mysuru and Additional Commissioner 1[or Joint Commissioner] (Appeals) Mysuru | 2.5.3 | Commissioner (Audit) Mysuru | ||
| 2.3.6 | Principal Commissioner Mysuru |
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| 2.3.7 | Commissioner Belgavi |
2.4.4 | Commissioner (Appeals) Belgavi and Additional Commissioner 1[or Joint Commissioner] (Appeals) Belgavi | 2.5.4 | Commissioner (Audit) Belgavi | ||
| 2.3.8 | Commissioner Mangalore |
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| 3 | Chief Commissioner Bhopal |
3.3.1 | Principal Commissioner Bhopal | 3.4.1 | Commissioner (Appeals) Bhopal and Additional Commissioner 1[or Joint Commissioner] (Appeals) Bhopal | 3.5.1 | Commissioner (Audit) Bhopal |
| 3.3.2 | Commissioner Jabalpur |
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| 3.3.3 | Principal Commissioner Raipur |
3.4.2 | Commissioner (Appeals) Raipur and Additional Commissioner 1[or Joint Commissioner] (Appeals) Raipur | 3.5.2 | Commissioner (Audit) Raipur | ||
| 3.3.4 | Commissioner Indore |
3.4.3 | Commissioner (Appeals) Indore and Additional Commissioner 1[or Joint Commissioner] (Appeals) Indore | 3.5.3 | Commissioner (Audit) Indore | ||
| 3.3.5 | Commissioner Ujjain |
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| 4 | Chief Commissioner Bhubaneswar |
4.3.1 | Principal Commissioner Bhubaneswar |
4.4.1 | Commissioner (Appeals) Bhubaneswar and Additional Commissioner 1[or Joint Commissioner] (Appeals) Bhubaneswar | 4.5.1 | Commissioner (Audit)Bhubaneswar |
| 4.3.2 | Commissioner Rourkela |
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| 5 | Chief Commissioner Chandigarh |
5.3.1 | Principal Commissioner Chandigarh |
5.4.1 | Commissioner (Appeals) Chandigarh and Additional Commissioner 1[or Joint Commissioner] (Appeals) Chandigarh |
5.5.1 | Commissioner (Audit) Chandigarh |
| 5.3.2 | Commissioner Shimla |
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| 5.3.3 | Commissioner Jammu |
5.4.2 | Commissioner (Appeals) Jammu and Additional Commissioner 1[or Joint Commissioner] (Appeals) Jammu | 5.5.2 | Commissioner (Audit) Jammu | ||
| 5.3.4 | Principal Commissioner Ludhiana |
5.4.3 | Commissioner (Appeals) Ludhiana and Additional Commissioner 1[or Joint Commissioner] (Appeals) Ludhiana | 5.5.3 | Commissioner (Audit) Ludhiana | ||
| 5.3.5 | Commissioner Jalandhar | ||||||
| 6 | Principal Chief Commissioner Chennai |
6.3.1 | Principal Commissioner Chennai North |
6.4.1 | Commissioner (Appeals I) Chennai and Additional Commissioner 1[or Joint Commissioner] (Appeals I) Chennai | 6.5.1 | Commissioner (Audit I) Chennai |
| 6.3.2 | Commissioner Puducherry | ||||||
| 6.3.3 | Commissioner Chennai South |
6.4.2 | Commissioner (Appeals II) Chennai and Additional Commissioner 1[or Joint Commissioner] (Appeals II) Chennai | 6.5.2 | Commissioner (Audit II) Chennai | ||
| 6.3.4 | Commissioner Chennai Outer | ||||||
| 6.3.5 | Principal Commissioner Coimbatore |
6.4.3 | Commissioner (Appeals)Coimbatore and Additional Commissioner 1[or Joint Commissioner] (Appeals) Coimbatore | 6.5.3 | Commissioner (Audit) Coimbatore | ||
| 6.3.6 | Commissioner Tiruchirapally | ||||||
| 6.3.7 | Commissioner Madurai |
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| 6.3.8 | Commissioner Salem |
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| 7 | Principal Chief Commissioner Delhi |
7.3.1 | Principal Commissioner Delhi North |
7.4.1 | Commissioner (Appeals I) Delhi and Additional Commissioner 1[or Joint Commissioner] (Appeals I) Delhi | 7.5.1 | Commissioner (Audit I) Delhi |
| 7.3.2 | Commissioner Delhi East |
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| 7.3.3 | Principal Commissioner Delhi South |
7.4.2 | 2[Commissioner (Appeals I) Delhi and Additional Commissioner (Appeals II) Delhi] | 7.5.2 | Commissioner (Audit II) Delhi | ||
| 7.3.4 | Commissioner Delhi West |
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| 8 | Chief Commissioner Guwahati |
8.3.1 | Principal Commissioner Guwahati | 8.4.1 | Commissioner (Appeals) Guwahati and Additional Commissioner 1[or Joint Commissioner] (Appeals) Guwahati and Additional Commissioner (Appeals) Shillong |
8.5.1 | Commissioner (Audit) Shillong |
| 8.3.2 | Commissioner Dibrugarh | ||||||
| 8.3.3 | Commissioner Shillong |
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| 8.3.4 | Commissioner Itanagar |
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| 8.3.5 | Commissioner Dimapur |
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| 8.3.6 | Commissioner Imphal |
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| 8.3.7 | Commissioner Aizawl |
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| 8.3.8 | Commissioner Agartala |
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| 9 | Chief Commissioner Hyderabad |
9.3.1 | Principal Commissioner Hyderabad |
9.4.1 | Commissioner (Appeals I) Hyderabad and Additional Commissioner 1[or Joint Commissioner] (Appeals I) Hyderabad | 9.5.1 | Commissioner (Audit I) Hyderabad |
| 9.3.2 | Commissioner Rangareddy | ||||||
| 9.3.3 | Commissioner Medchal |
9.4.2 | Commissioner (Appeals II ) Hyderabad and Additional Commissioner 1[or Joint Commissioner] (Appeals II) Hyderabad |
9.5.2 | Commissioner (Audit II) Hyderabad |
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| 9.3.4 | Commissioner Secunderabad | ||||||
| 10 | Chief Commissioner Jaipur |
10.3.1 | Principal Commissioner Jaipur |
10.4.1 | Commissioner (Appeals) Jaipur and Additional Commissioner 1[or Joint Commissioner] (Appeals) Jaipur | 10.5.1 | Commissioner (Audit) Jaipur |
| 10.3.2 | Commissioner Alwar |
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| 10.3.3 | Commissioner Jodhpur |
10.4.2 | 10.5.2 | Commissioner (Audit) Jodhpur | |||
| 10.3.4 | Commissioner Udaipur |
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| 11 | Principal Chief Commissioner Kolkata |
11.3.1 | Principal Commissioner Kolkata North |
11.4.1 | Commissioner (Appeals I)Kolkata and Additional Commissioner 1[or Joint Commissioner] (Appeals I) Kolkata | 11.5.1 | Commissioner (Audit I) Kolkata |
| 11.3.2 | Commissioner Kolkata South |
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| 11.3.3 | Commissioner Howrah |
11.4.2 | Commissioner (Appeals II) Kolkata and Additional Commissioner 1[or Joint Commissioner] (Appeals II) Kolkata | 11.5.2 | Commissioner (Audit II) Kolkata |
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| 11.3.4 | Commissioner Haldia |
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| 11.3.5 | Commissioner Siliguri |
11.4.3 | Commissioner (Appeals) Siliguri and Additional Commissioner 1[or Joint Commissioner] (Appeals)Siliguri | 11.5.3 | Commissioner (Audit) Durgapur | ||
| 11.3.6 | Commissioner Bolpur |
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| 12 | Principal Chief Commissioner Lucknow |
12.3.1 | Principal Commissioner Lucknow |
12.4.1 | Commissioner (Appeals) Lucknow and Additional Commissioner 1[or Joint Commissioner] (Appeals) Lucknow | 12.5.1 | Commissioner (Audit) Lucknow |
| 12.3.2 | Commissioner Agra |
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| 12.3.3 | Commissioner Kanpur |
12.4.2 | Commissioner (Appeals) Allahabad and Additional Commissioner 1[or Joint Commissioner] (Appeals) Allahabad | 12.5.2 | Commissioner (Audit) Kanpur | ||
| 12.3.4 | Commissioner Allahabad | ||||||
| 12.3.5 | Commissioner Varanasi |
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| 13 | Chief Commissioner Meerut |
13.3.1 | Principal Commissioner Meerut |
13.4.1 | Commissioner (Appeals) Meerut and Additional Commissioner 1[or Joint Commissioner] (Appeals) Meerut |
13.5.1 | Commissioner (Audit) Meerut |
| 13.3.2 | Commissioner Ghaziabad | ||||||
| 13.3.3 | Principal Commissioner Noida |
13.4.2 | Commissioner (Appeals) Noida and Additional Commissioner 1[or Joint Commissioner] (Appeals) Noida |
13.5.2 | Commissioner (Audit) Noida | ||
| 13.3.4 | Commissioner Gautam Buddh Nagar |
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| 13.3.5 | Commissioner Dehradun |
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| 14 | Principal Chief Commissioner Mumbai |
14.3.1 | Principal Commissioner Mumbai South |
14.4.1 | 3[Commissioner (Appeals II) Mumbai and Additional Commissioner (Appeals I) Mumbai] | 14.5.1 | Commissioner (Audit I) Mumbai |
| 14.3.2 | Principal Commissioner Mumbai East |
14.4.2 | Commissioner (Appeals II) Mumbai and Additional Commissioner 1[or Joint Commissioner] (Appeals II) Mumbai |
14.5.2 | Commissioner (Audit II) Mumbai |
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| 14.3.3 | Commissioner Mumbai Central |
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| 14.3.4 | Commissioner Mumbai West |
14.4.3 | Commissioner (Appeals III) Mumbai and Additional Commissioner 1[or Joint Commissioner] (Appeals III) Mumbai |
14.5.3 | Commissioner (Audit III) Mumbai |
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| 14.3.5 | Commissioner Palghar |
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| 14.3.6 | Commissioner Raigarh |
14.4.4 | Commissioner (Appeals) Raigarh and Additional Commissioner 1[or Joint Commissioner] (Appeals) Raigarh |
14.5.4 | Commissioner (Audit) Raigarh | ||
| 14.3.7 | Commissioner Navi Mumbai |
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| 14.3.8 | Commissioner Belapur |
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| 14.3.9 | Commissioner Thane |
14.4.5 | Commissioner (Appeals) Thane and Additional Commissioner 1[or Joint Commissioner] (Appeals) Thane |
14.5.5 | Commissioner (Audit) Thane | ||
| 14.3.10 | Commissioner Thane Rural |
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| 14.3.11 | Commissioner Bhiwandi |
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| 15 | Chief Commissioner Nagpur |
15.3.1 | Principal Commissioner Nagpur-I |
15.4.1 | Commissioner (Appeals) Nagpur and Additional Commissioner 1[or Joint Commissioner] (Appeals) Nagpur |
15.5.1 | Commissioner (Audit) Nagpur |
| 15.3.2 | Commissioner Nagpur-II |
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| 15.3.3 | Commissioner Nashik |
15.4.2 | Commissioner (Appeals) Nashik and Additional Commissioner 1[or Joint Commissioner] (Appeals) Nashik |
15.5.2 | Commissioner (Audit) Nashik | ||
| 15.3.4 | Commissioner Aurangabad | ||||||
| 16 | Chief Commissioner Panchkula |
16.3.1 | Principal Commissioner Gurugram |
16.4.1 | Commissioner (Appeals) Gurugram and Additional Commissioner 1[or Joint Commissioner] (Appeals) Gurugram |
16.5.1 | Commissioner (Audit) Gurugram |
| 16.3.2 | Commissioner Faridabad |
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| 16.3.3 | Commissioner Panchkula | 16.4.2 | Commissioner (Appeals) Panchkula and Additional Commissioner 1[or Joint Commissioner] (Appeals)Panchkula |
16.5.2 | Commissioner (Audit) Panchkula | ||
| 16.3.4 | Commissioner Rohtak |
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| 17 | Chief Commissioner Pune |
17.3.1 | Principal Commissioner Pune-I |
17.4.1 | Commissioner (Appeals) Pune-I and Additional Commissioner 1[or Joint Commissioner] (Appeals) Pune-I |
17.5.1 | Commissioner (Audit I) Pune |
| 17.3.2 | Commissioner Kolhapur |
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| 17.3.3 | Commissioner Pune-II |
17.4.2 | Commissioner (Appeals) Goa and Additional Commissioner 1[or Joint Commissioner] (Appeals) Goa |
17.5.2 | Commissioner (Audit II) Pune | ||
| 17.3.4 | Commissioner Goa |
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| 18 | Chief Commissioner Ranchi |
18.3.1 | Principal Commissioner Patna-I |
18.4.1 | Commissioner (Appeals) Patna and Additional Commissioner 1[or Joint Commissioner] (Appeals) Patna |
18.5.1 | Commissioner (Audit) Patna |
| 18.3.2 | Commissioner Patna-II |
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| 18.3.3 | Principal Commissioner Ranchi |
18.4.2 | Commissioner (Appeals) Ranchi and Additional Commissioner 1[or Joint Commissioner] (Appeals) Ranchi |
18.5.2 | Commissioner (Audit) Ranchi | ||
| 18.3.4 | Commissioner Jamshedpur | ||||||
| 19 | Chief Commissioner Thiruvananthapuram |
19.3.1 | Commissioner Thiruvananthapuram | 19.4.1 | Commissioner (Appeals) Kochi and Additional Commissioner 1[or Joint Commissioner] (Appeals) Kochi |
19.5.1 | Commissioner (Audit) Kochi |
| 19.3.2 | Principal Commissioner Kochi | ||||||
| 19.3.3 | Commissioner Kozhikode | ||||||
| 20 | Chief Commissioner Vadodara |
20.3.1 | Principal Commissioner Vadodara-I | 20.4.1 | Commissioner (Appeals) Vadodara and Additional Commissioner 1[or Joint Commissioner] (Appeals) Vadodara |
20.5.1 | Commissioner (Audit) Surat |
| 20.3.2 | Commissioner Vadodara-II | ||||||
| 20.3.3 | Commissioner Surat |
20.4.2 | Commissioner (Appeals) Surat and Additional Commissioner 1[or Joint Commissioner] (Appeals) Surat |
20.5.2 | Commissioner (Audit) Guntur | ||
| 20.3.4 | Commissioner Daman |
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| 21 | Chief Commissioner Visakhapatnam (Amaravathi) |
21.3.1 | Principal Commissioner Visakhapatnam | 21.4.1 | Commissioner (Appeals) Guntur and Additional Commissioner 1[or Joint Commissioner] (Appeals) Guntur |
21.5.1 | Commissioner (Audit) Guntur |
| 21.3.2 | Commissioner Guntur |
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| 21.3.3 | Commissioner Tirupati |
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References:
1. Inserted by Notification No. 04/2019-Central Tax dated 29th January, 2019, w.e.f. 01.02.2019.
2. Substituted by Notification No. 02/2021-Central Tax dated 12th January, 2021, for the words “Additional Commissioners of Central Tax (Appeals)”.
3. Substituted by Notification No. 02/2021-Central Tax dated 12th January, 2021, for the words “Commissioner (Appeals I) Mumbai and Additional Commissioner 1[or Joint Commissioner] (Appeals I) Mumbai”.