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Central Tax

S.O. 5063(E)

26-11-2024


Amended Notification for notifying the jurisdiction of the State Benches of the Goods and Services Tas Appellate Tribunal (GSTAT).

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 26th November, 2024

S.O. 5063(E).—In exercise of the powers conferred by the sub-sections (1), (3) and (4) of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendation of the Goods and Services Tax Council, hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), vide number S.O.3048(E), dated the 31st July, 2024, namely:- 

(i) in clause (iii), in the Table of the said notification: —

a. against serial number 25 of column (1), in column (4), for the word “Varanasi”, the word “Prayagraj”, shall be substituted; and in column (5), for the word “Prayagraj”, the word “Varanasi”, shall be substituted;

b. against serial number 19 of column (1), in column (4), for the word “Jalandhar”, the word “Chandigarh”, shall be substituted; and in column (5), for the word “Chandigarh”, the word “Jalandhar”, shall be substituted;

(ii) after clause (iii) in the said notification, after the table, the following clause shall be inserted, namely:—

“(iv) notifies the districts forming the jurisdiction of the State Benches of the Goods and Services Tax Appellate Tribunal specified in column (4) of the table below for the locations of the benches specified in corresponding entry in column (3), and in column (6) for the sitting or circuit specified in corresponding entry in column (5) thereof, with effect from the date of publication of this notification in the Gazette of India (Extraordinary), namely:—

Sl.No.

State Name

Location

Jurisdiction (Districts)

Sitting / Circuit

Jurisdiction (District)

(1)

(2)

(3)

(4)

(5)

(6)

1

Andhra Pradesh

Vijayawada

1. Krishna,

2. NTR,

3. Guntur,

4. Palnadu,

5. Bapatla,

6. Prakasam,

7. Sri Potti Sriramulu Nellore,

8. Kurnool,

9. Nandyal,

10. Ananthapuramu,

11. Sri Sathya Sai,

12. YSR Kadapa,

13. Annamayya,

14. Tirupati, and

15. Chittoor

Vishakhapatnam

1. Srikakulam,

2. Vizianagaram,

3.Parvatipuram Manyam,

4. Alluri Sitharama Raju,

5. Visakhapatnam,

6. Anakapalli,

7. Kakinada,

8. Dr. B. R. Ambedkar

Konaseema,

9. East Godavari,

10. West Godavari, and

11. Eluru

2

Bihar

Patna

All districts in the State of Bihar

-

-

3

Chhattisgarh

Raipur

All districts in the State of Chhattisgarh

 

 

4

Delhi

Delhi

All districts in the Union Territory of NCT of Delhi

-

-

5

and

6

Gujarat; and

Dadra and Nagar

Haveli and Daman

and Diu

Ahmedabad

1. Ahmedabad,

2. Gandhinagar,

3. Banaskantha,

4. Mehsana

5. Arvalli,

6. Patan,

7. Dahod,

8. Panchmahal,

9. Mahisagar,

10.Vadodara,

11.Chhotaudepur, and

12.Sabarkantha

-

 

-

Surat

1. Anand,

2. Kheda,

3. Tapi-Vyara,

4. Narmada,

5. Navsari,

6. Bharuch,

7. Valsad,

8. Surat,

9. Dang, and

10. Union Territory of Dadra and Nagar Haveli and Daman and Diu

Rajkot

1. Amreli,

2. Jamnagar,

3. Junagadh,

4. Porbandar,

5. Bhavnagar,

6. Morbi,

7. Rajkot,

8. Surendranagar,

9. Kutchh,

10.Gir-Somnath,

11. Devbhumi Dwarka, and

12.Botad

7

Haryana

Gurugram

1. Gurugram,

2. Charkhi Dadri,

3. Faridabad,

4. Jahjjar,

5. Mahendragarh,

6. Nuh,

7. Palwal,

8. Panipat,

9. Rewari,

10.Rohtak, and

11.Sonepat

Hissar

1. Hisar,

2. Ambala,

3. Bhiwani,

4. Fatehabad,

5. Jind,

6. Kaithal,

7. Karnal,

8. Kurukshetra,

9. Panchkula,

10.Sirsa, and

11.Yamunanagar

8

Himachal Pradesh

Shimla

All districts in the State of Himachal Pradesh

-

-

9

and 10

Jammu and Kashmir; and

Ladakh

Jammu

1. Jammu,

2. Samba,

3. Kathua,

4. Rajouri,

5. Poonch,

6. Reasi,

7. Udhampur,

8. Ramban,

9. Doda, and

10.Kishtwar

Srinagar

1. Anantnag,

2. Kulgam,

3. Pulwama,

4. Shopian,

5. Srinagar,

6. Budgam,

7. Ganderbal,

8. Baramulla,

9. Bandipora,

10.Kupwara,

11.Leh,

12.Kargil, and

13. Union Territory of Ladakh

11

Jharkhand

Ranchi

All districts in the State of Jharkhand

-

-

12

Karnataka

Bengaluru

All districts in the State of Karnataka

-

-

13 and 14

Kerala and

Lakshadweep

Ernakulam

1. Ernakulam(including

Aluva),

2. Idukki,

3. Thrissur,

4. Palakkad,

5. Malappuram,

6. Kozhikode,

7. Wayanad,

8. Kannur,

9. Kasaragod, and

10.Union Territory of Lakshadweep

Thiruvananthapuram

1. Thiruvananthapuram,

2. Kollam,

3. Alappuzha,

4. Pathanamthitta, and

5. Kottayam

15

Madhya Pradesh

Bhopal

All districts in the State of Madhya Pradesh

-

-

16

and 17

Maharashtra and Goa

Mumbai

1. Mumbai City and

2. Mumbai Suburban

Panaji (Circuit)

All districts in the State of Goa

 

 

Pune

1. Pune,

2. Kolhapur,

3. Satara,

4. Sangli,

5. Ratnagiri,

6. Sindhudurg,

7. Solapur, and

8. Dharashiv

Thane

1. Thane,

2. Palghar, and

3. Raigad

 

 

Nagpur

1. Nagpur,

2. Chandrapur,

3. Bhandara,

4. Gondia,

5. Gadchiroli,

6. Wardha,

7. Amravati,

8. Yavatmal,

9. Akola,

10.Washim, and

11.Buldhana

Chhatrapati Sambhajinagar

1. Chhatrapati Sambhajinagar,

2. Beed, 3.Jalna, 4.Nashik,

5. Ahmednagar,

6. Nanded,

7. Latur,

8. Parbhani,

9. Hingoli,

10.Jalgaon,

11.Dhule, and

12.Nandurbar

18

Odisha

Cuttack

All districts in the State of Odisha

-

-

19

and 20

Punjab and Chandigarh

Chandigarh

1. Mohali,

2. Ropar,

3. Fatehgarh Sahib,

4. Patiala,

5. Sangrur,

6. Barnala,

7. Bathinda,

8. Fazilka,

9. Sri Muktsar Sahib,

10.Malerkotla,

11.Mansa, and

12. UnionTerritory of Chandigarh

Jalandhar

1. Jalandhar,

2. Hoshiarpur,

3. Nawan Shahar,

4. Kapurthala,

5. Amritsar,

6. Tarn Taran,

7. Gurdaspur,

8. Pathankot,

9. Ludhiana,

10.Moga,

11.Ferozepur. and

12.Faridkot

21

Rajasthan

Jaipur

1. 1[Ajmer]1

2. Bhilwara,

3. Tonk,

4. Baran,

5. Bundi,

6. Jhalawar,

7. Kota,

8. Bharatpur,

9. Dholpur,

10.Karuali,

11.Sawai Madhopur,

12.Jaipur,

13.Alwar,

14.Jhunjhunu,

15.Sikar,

16.Dausa,

17.Beawar,

18.Kekri,

19.Shahpura,

20.Khairthal-Tijara,

21.Gangapur City,

22.Deeg,

23.Jaipur (Rural),

24.Kotputli-Behrod,

25.Neem Ka Thana, and

26.Dudu

-

-

Jodhpur

1. Bikaner,

2. Churu,

3. Hanumangarh,

4. Shri Ganganagar,

5. Banswara,

6. Chittorgarh,

7. Dungarpur,

8. Udaipur,

9. Rajsamand,

10.Pratapgarh,

11.Barmer,

12.Jaisalmer,

13.Jalore,

14.Jodhpur,

15.Pali,

16.Sirohi,

17.Nagaur,

18.Anoopgarh,

19.Salumber,

20.Jodhpur (Rural),

21.Falodi,

22.Balotra,

23.Sanchor, and

24.Deedwana-Kuchaman

-

-

22

and 23

Tamil Nadu and Puducherry

Chennai

1. Chennai,

2. Tiruvallur,

3. Chengalpattu,

4. Kancheepuram,

5. Cuddalore,

6. Villupuram,

7. Kallakurichi,

8. Vellore,

9. Thirupathur,

10.Ranipet, and

11.Thiruvannamalai

Puducherry (Circuit)

All districts in the Union Territory of Puducherry

Madurai

1. Thiruvarur,

2. Mayiladuthurai,

3. Nagapattinam,

4. Thanjavur,

5. Tiruchirappalli,

6. Perambalur,

7. Pudukottai,

8. Ariyalur,

9. Madurai,

10.Dindigul,

11.Theni,

12.Virudhunagar,

13.Sivagangai,

14.Ramanathapuram,

15.Tirunelveli,

16.Tenkasi,

17.Thoothukudi, and

18.Kanyakumari

Coimbatore

1. Coimbatore,

2. Nilgiris,

3. Tiruppur,

4. Erode,

5. Salem,

6. Namakkal,

7. Karur,

8. Dharmapuri, and

9. Krishnagiri

24

Telangana

Hyderabad

All districts in the State of Telangana

-

-

25

Uttar Pradesh

Lucknow

1. Lucknow,

2. Hardoi,

3. Rae Bareli,

4. Sitapur,

5. Lakhimpur Kheri,

6. Unnao,

7. Kanpur Nagar,

8. Kanpur Dehat,

9. Bareilly,

10.Budaun,

11.Shahjahanpur,

12.Pilibhit

13.Ayodhya,

14.Bara Banki,

15.Gonda,

16.Bahraich,

17.Balarampur, and

18.Shrawasti

-

-

Prayagraj

1. Prayagraj,

2. Pratapgarh,

3. Fatehpur,

4. Kaushambi,

5. Amethi,

6. Sultanpur,

7. Banda,

8. Chitrakoot,

9. Hamirpur

10.Mahoba, and

11.Ambedkar Nagar

Varanasi

1. Varanasi,

2. Ghazipur,

3. Chandauli,

4. Jaunpur,

5. Azamgarh,

6. Ballia,

7. Mau,

8. Mirzapur,

9. Sonbhadra,

10.Bhadohi,

11.Gorakhpur,

12.Basti,

13.Siddharthnagar,

14.Sant Kabir Nagar,

15.Deoria,

16.Maharajganj, and

17.Kushinagar

 

 

Ghaziabad

1. Ghaziabad,

2. Hapur,

3. Bulandshahar,

4. Gautam Buddha Nagar,

5. Meerut,

6. Baghpat,

7. Saharanpur,

8. Shamli,

9. Muzaffarnagar,

10.Moradabad,

11.Amroha,

12.Sambhal,

13.Rampur, and

14.Bijnor

Agra

1. Agra,

2. Farrukhabad (Fatehgarh),

3. Auraiya,

4. Kannauj,

5. Mainpuri,

6. Firozabad,

7. Aligarh,

8. Etah,

9. Kasganj,

10.Mathura,

11.Hathras,

12.Jhansi,

13.Lalitpur,

14.Jalaun, and

15 Etawah

26

Uttarakhand

Dehradun

All districts in the State of Uttarakhand

-

-

27

to 29

 

 

West Bengal,

Sikkim and

Andamanand Nicobar Islands

Kolkata

All districts in the State of West Bengal and Sikkim; and Union Territory of Andaman and Nicobar Islands

-

-

30 to 36

Arunachal Pradesh,Assam, Manipur, Meghalaya, Mizoram, Nagaland and Tripura

Guwahati

All districts in the state of Arunachal Pradesh, Assam, Manipur and Meghalaya

Aizawal (Circuit)

All districts in the state of Mizoram

Kohima (Circuit)

All districts in the state of Nagaland

Agartala (Circuit)

All districts in the state of Tripura

[F. No. A-50050/99/2024-GSTAT-DOR]

VIKASH KUMAR,

Dy. Secy.

Note:- The principal Notification was published in the Gazette of India, Extraordinary, Part II, Section 3,  sub-section (ii), vide number S.O.3048(E), dated the 31st July, 2024