Table III
(Notification No. 02/2017 – Central Tax)
Jurisdiction of Commissioner of Central Tax (Appeals) and Additional Commissioner 1[or Joint Commissioner] of Central Tax (Appeals)
| Sl. No. | Commissioner of Central Tax (Appeals)and Additional Commissioner 1[or Joint Commissioner] of Central Tax (Appeals) | Jurisdiction in terms of Principal Commissioner Commissioner of Central Tax |
| (1) | (2) | (3) |
| 1 | Ahmedabad | Ahmedabad North, Ahmedabad South, Gandhinagar |
| 2 | Allahabad | Allahabad, Kanpur, Varanasi |
| 3 | Belgavi | Belgavi, Mangalore |
| 4 | Bengaluru I | Bengaluru East, Bengaluru South |
| 5 | Bengaluru II | Bengaluru North, Bengaluru North West |
| 6 | Bhopal | Bhopal, Jabalpur |
| 7 | Bhubaneswar | Bhubaneswar, Rourkela |
| 8 | Chandigarh | Chandigarh, Shimla |
| 9 | Chennai I | Chennai North, Puducherry |
| 10 | Chennai II | Chennai South, Chennai Outer |
| 11 | Coimbatore | Coimbatore, Tiruchirapally, Madurai, Salem |
| 12 | Dehradun | Dehradun |
| 13 | Delhi I | Delhi North, Delhi East |
| 14 | Delhi II | Delhi South, Delhi West |
| 15 | Goa | Goa |
| 16 | Guntur | Visakhapatnam, Guntur, Tirupati |
| 17 | Gurugram | Gurugram, Faridabad |
| 18 | Commissioner (Appeals) Guwahati | Guwahati, Dibrugarh, Shillong, Itanagar, Dimapur, Imphal, Aizawl, Agartala |
| Additional Commissioner 1[or Joint Commissioner] (Appeals) Guwahati | Guwahati, Dibrugarh, Itanagar | |
| Additional Commissioner 1[or Joint Commissioner] (Appeals) Shillong | Shillong, Dimapur, Imphal, Aizawl, Agartala | |
| 19 | Hyderabad I | Hyderabad, Rangareddy |
| 20 | Hyderabad II | Medchal, Secunderabad |
| 21 | Indore | Indore, Ujjain |
| 22 | Jaipur | Jaipur, Alwar |
| 23 | Jammu | Jammu |
| 24 | Jodhpur | Jodhpur, Udaipur |
| 25 | Kochi | Thiruvananthapuram ,Kochi, Kozhikode |
| 26 | Kolkata I | Kolkata North, Kolkata South |
| 27 | Kolkata II | Howrah, Haldia |
| 28 | Lucknow | Lucknow, Agra |
| 29 | Ludhiana | Ludhiana, Jalandhar |
| 30 | Meerut | Meerut, Ghaziabad |
| 31 | Mumbai I | Mumbai South |
| 32 | Mumbai II | Mumbai East, Mumbai Central |
| 33 | Mumbai III | Mumbai West, Palghar |
| 34 | Mysuru | Mysuru, Bengaluru West |
| 35 | Nagpur | Nagpur-I , Nagpur-II |
| 36 | Nashik | Nashik, Aurangabad |
| 37 | Noida | Noida , Gautam Buddh Nagar |
| 38 | Panchkula | Panchkula, Rohtak |
| 39 | Patna | Patna-I ,Patna-II |
| 40 | Pune-I | Pune-I , Kolhapur |
| 41 | Pune-II | Pune-II |
| 42 | Raigarh | Raigarh, Navi Mumbai, Belapur |
| 43 | Raipur | Raipur |
| 44 | Rajkot | Rajkot, Bhavnagar, Kutch (Gandhidham) |
| 45 | Ranchi | Ranchi, Jamshedpur |
| 46 | Siliguri | Siliguri, Bolpur |
| 47 | Surat | Surat, Daman |
| 48 | Thane | Thane, Thane Rural, Bhiwandi |
| 49 | Vadodara | Vadodara-I, Vadodara-II |
2[Note 1: The Commissioner (Appeals I) Delhi mentioned in Column (4) for entries at SI. No. 7.4.1 and 7.4.2 shall have jurisdiction over Delhi I and Delhi II mentioned in Column (2) at SI. No. 13 and 14 of Table III;
Note 2: The Commissioner (Appeals II) Mumbai mentioned in Column (4) for entries at SI. No. 14.4.1 and 14.4.2 shall have jurisdiction over Mumbai I and Mumbai II mentioned in Column (2) at SI. No. 31 and 32 of Table III.]
References:
1. Inserted by Notification No. 04/2019-Central Tax dated 29th January, 2019, w.e.f. 01.02.2019.
2. Inserted by Notification No. 02/2021-Central Tax dated 12th January, 2021.
Subscribe Now:
✉️ Regular GST Case Law Summaries
🆕 Latest Updates & Key Insights
🚀 Stay informed, stay ahead!
Also, Join WhatsApp Channel: Click here
