The Goods and Services Tax Network ( GSTN ) issued an advisory on November 7, 2024, regarding the registration applications for applicants selecting the ‘Other Territory’ category in their GST registration.
This advisory references Notification No. 2/2017-Central Tax dated June 19, 2017, Trade Notice No. 01/2017-Central Tax dated June 21, 2017, from the Office of the Chief Commissioner of Central Excise, Mumbai Zone I, and GST Trade Notice No. 002/2017 dated June 20, 2017, from the Central Excise Zone, Chennai.
Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here
As per the guidelines, applicants choosing ‘Other Territory’ in the State/UT section of the GST registration form (Part-A) will be administered by either the ‘Mumbai South’ or ‘Chennai North’ Commissionerates. The applicable jurisdiction is determined based on the geographic location of the contiguous exclusive economic zone and continental shelf, as outlined below:
Western Coast Territories: Applicants associated with the continental shelf and exclusive economic zone adjacent to Gujarat, Maharashtra, Goa, Daman and Diu, Karnataka, Kerala, and Lakshadweep should select:
Eastern Coast Territories: Applicants linked to the continental shelf and exclusive economic zone near West Bengal, Odisha, Andhra Pradesh, Puducherry, Tamil Nadu, and the Andaman and Nicobar Islands should select:
Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here
Applicants are advised to carefully select the appropriate division and range corresponding to their registration, as detailed in the referenced trade notice, which can be accessed here.
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