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.
1. Corrected vide Notification No. S.O. 5128(E) dated 29-11-2024 for, "Alwar"