CBIC updates Territorial Jurisdiction Entries for Central Tax Commissioners under GST [Read Notification]

The Ministry of Finance (Department of Revenue, Central Board of Indirect Taxes and Customs) has issued Notification No. 10/2025 – Central Tax dated March 13, 2025, announcing key amendments in the GST jurisdiction framework under the Central Goods and Services Tax (CGST) Act, 2017 and the Integrated Goods and Services Tax (IGST) Act, 2017.

This Amendment modifies Notification No. 02/2017-Central Tax, which was originally issued on June 19, 2017, and last updated by Notification No. 27/2024-Central Tax on November 25, 2024. The changes involve the reclassification of district-wise jurisdictions under the GST regime in various states, particularly Rajasthan and Tamil Nadu.

Key Amendments in GST Jurisdiction

The following changes have been made in the existing classification:

Serial No.	Location	Amended GST Jurisdiction
7	Alwar	Districts of Alwar, Khairthal-Tijara, Kotputli-Behror, Bharatpur, Deeg, Dholpur, Dausa, Karauli, Sawaimadhopur, Sikar, and Jhunjhunu in the state of Rajasthan.
23	Chennai Outer	Districts of Viluppuram, Kallakurichi, Thiruvannamalai, Vellore, Tirupathur, Ranipet, Tiruvallur, Kanchipuram, Chengalpattu, and areas covered under Pallavaram Cantonment Board excluding Chennai Corporation Zone Nos. I to XV (from Ward No. 1 to 200 in existence as on 01.04.2017) and St. Thomas Mount Cantonment Board in the State of Tamil Nadu.
49	Jaipur	Districts of Jaipur, Ajmer, Beawer, and Tonk in the state of Rajasthan.
53	Jodhpur	Districts of Jodhpur, Phalodi, Nagaur, Didwana-Kuchaman, Pali, Sirohi, Jalore, Barmer, Balotra, Jaisalmer, Bikaner, Churu, Ganganagar, and Hanumangarh in the state of Rajasthan.
63	Madurai	Districts of Madurai, Ramanathapuram, Sivagangai, Virudhunagar, Tuticorin, Tirunelveli, Tenkasi, Kanyakumari, Theni, Dindigul(except D. Gudalur Village of Palayam Firka of Vedasandur Taluk) in the State of Tamil Nadu. The territorial waters and the seabed and sub-soil underlying such waters from where the nearest point of the appropriate baseline is located in the state of Tamil Nadu and the Union territory of Puducherry.
100	Tiruchirapalli	Districts of Tiruchirappalli, Perambalur, Ariyalur, Karur, Pudukottai, Thanjavur, Thiruvarur, Nagapattinam, Mayiladuthurai, Cuddalore, and D. Gudalur village of Palayam Firka of VedasandurTaluk of Dindigul District in the State of Tamil Nadu.
102	Udaipur	Districts of Udaipur, Salumbar, Rajsamand, Bhilwara, Chittorgarh, Pratapgarh, Dungarpur, Banswara, Bundi, Baran, Kota, and Jhalawar in the state of Rajasthan.

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Businesses operating in these districts must align their GST filings with the new jurisdiction. The reclassification ensures that tax collection and compliance mechanisms are better structured. The modifications particularly affect businesses in Rajasthan and Tamil Nadu, requiring companies to verify their jurisdictional officer for GST-related matters.

The notification, signed by Raushan Kumar, Under Secretary (CBIC), will come into effect immediately and is expected to enhance the efficiency of GST administration in India.

To Read the full text of the Notification CLICK HERE

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