[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

 

Government of India

Ministry of Finance

(Department of Revenue)

Central Board of Indirect Taxes and Customs

Notification

No. 27/2024-Central Tax

New Delhi, the 25th November, 2024

 

G.S.R.....(E).– In exercise of the powers under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 02/2017-Central Tax, dated the 19th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19th June, 2017,

namely:-

 

In the said notification, for Table V, the following table shall be substituted, namely:–

 

“TABLE V

 

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)

(2)

(3)

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 Bengaluru East

3.

Principal Commissioner Bhopal

4.

Principal Commissioner Bhubaneswar

5.

Principal Commissioner Chandigarh

6.

Commissioner Chennai South

7.

Principal Commissioner Delhi North

8.

Commissioner Delhi West

9.

Commissioner Faridabad

10.

Principal Commissioner Guwahati

11.

Principal Commissioner Jaipur

12.

Principal Commissioner Kolkata North

13.

Principal Commissioner Lucknow

14.

Principal Commissioner Meerut

15.

Commissioner Nagpur-II

16.

Commissioner Palghar

17.

Commissioner Pune-II

18.

Commissioner Rangareddy

19.

Principal Commissioner Ranchi

20.

Commissioner Surat

21.

Commissioner Thane

22.

Commissioner Thiruvantathapuram

23.

Principal Commissioner Visakhapatnam

 

2. This notification shall come into effect from 1st day of December, 2024.

 

[F. No. CBIC-20016/2/2022-GST]

 

(Raushan Kumar)

Under Secretary

 

Note:The principal notification No. 02/2017- Central Tax, dated the 19th June, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 609(E), dated the 19th June, 2017 and last amended vide Notification No. 02/2022 – Central Tax, dated the 11th March, 2022 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193(E), dated the 11th March, 2022.