1[Table V
(Notification No. 02/2017 – Central Tax)
Powers of Additional Commissioner or Joint Commissioner of Central Tax for passing an order or decision in respect of notices issued by the officers of Directorate General of Goods and Services Tax Intelligence
| Sl. No. | Principal Commissioner or Commissioner of Central Tax | Powers (Exercisable throughout the territory of India) |
| 1 | Principal Commissioner Ahmedabad South | Passing an order or decision in respect of notices issued by the officers of Directorate General of Goods and Services Tax Intelligence under sections 67, 73, 74, 76, 122, 125, 127, 129 and 130 of Central Goods and Services Tax Act 2017.”.] |
| 2 | Principal Commissioner Bhopal | |
| 3 | Principal Commissioner Chandigarh | |
| 4 | Commissioner Chennai South | |
| 5 | Principal Commissioner Delhi North | |
| 6 | Principal Commissioner Guwahati | |
| 7 | Commissioner Rangareddy | |
| 8 | Principal Commissioner Kolkata North | |
| 9 | Principal Commissioner Lucknow | |
| 10 | Commissioner Thane |
References:
1. Inserted by Notification No. 02/2022-Central Tax dated 11th March, 2022.