To designate the Joint Commissioners as the Appellate Authority for the purpose of MGST Act vide Notification No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8 dated 5th June 2018.
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010,
dated the 5th June 2018.
NOTIFICATION
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. D.C. (A&R)-2/GST/PWR/Sections/2017-18/ADM-8.— In exercise of the powers conferred by sub-section (2) of section 4 and sub-section (1) of section 5 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017) (hereinafter referred to as the “said Act”) read with rule 109A of the Maharashtra Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Maharashtra State, for carrying out the purposes of section 107 of the said Act, hereby designates the officers mentioned in column (b) of the Schedule appended hereto as the “Appellate Authority” within the area mentioned in column (d) of the said Schedule to be areas over which the said appellate authority for the time being holding the respective posts,shall have jurisdiction: —
Schedule
| Sr. No. |
Designation | MAHAVIKAS Code | Area |
| (a) | (b) | (c) | (d) |
| 1. | Joint Commissioner of State Tax (Appeals)-1, Mumbai. | CST-APP-F-001 | Limits of Greater Mumbai and revenue districts of Thane, Palghar and Raigad. |
| 2. | Joint Commissioner of State Tax (Appeals)-2, Mumbai. | CST-APP-F-002 | Limits of Greater Mumbai and revenue districts of Thane, Palghar and Raigad. |
| 3. | Joint Commissioner of State Tax (Appeals)-3, Mumbai. | CST-APP-F-003 | Limits of Greater Mumbai and revenue districts of Thane, Palghar and Raigad. |
| 4. | Joint Commissioner of State Tax (Appeals)-4, Mumbai. | CST-APP-F-004 | Limits of Greater Mumbai and revenue districts of Thane, Palghar and Raigad. |
| 5. | Joint Commissioner of State Tax (Appeals)-5, Mumbai. | CST-APP-F-005 | Limits of Greater Mumbai and revenue districts of Thane, Palghar and Raigad. |
| 6. | Joint Commissioner of State Tax (Appeals)-6, Mumbai. | CST-APP-F-006 | Limits of Greater Mumbai and revenue districts of Thane, Palghar and Raigad. |
| 7. | Joint Commissioner of State Tax (Appeals)-7, Mumbai. | CST-APP-F-007 | Limits of Greater Mumbai and revenue districts of Thane, Palghar and Raigad. |
| 8. | Joint Commissioner of State Tax (Appeals)-8, Mumbai. | CST-APP-F-008 | Limits of Greater Mumbai and revenue districts of Thane, Palghar and Raigad. |
| 9. | Joint Commissioner of State Tax (Appeals), Thane. | THA-APP-F-001 | Limits of Greater Mumbai and revenue districts of Thane, Palghar and Raigad. |
| 10. | Joint Commissioner of State Tax (Appeals), Bhayander. | BHY-APP-F-001 | Limits of Greater Mumbai and revenue districts of Thane, Palghar and Raigad. |
| 11. | Joint Commissioner of State Tax (Appeals), Raigad. | RAI-APP-F-001 | Limits of Greater Mumbai and revenue districts of Thane, Palghar and Raigad. |
| 12. | Joint Commissioner of State Tax (Appeals)-1, Pune. | PUN-APP-F-001 | Whole of the State except the area included within the limits of Greater Mumbai and the revenue districts of Thane, Palghar and Raigad. |
| 13. | Joint Commissioner of State Tax (Appeals)-2, Pune. | PUN-APP-F-002 | Whole of the State except the area included within the limits of Greater Mumbai and the revenue districts of Thane, Palghar and Raigad. |
| 14. | Joint Commissioner of State Tax (Appeals), Kolhapur. | KOL-APP-F-001 | Whole of the State except the area included within the limits of Greater Mumbai and the revenue districts of Thane, Palghar and Raigad. |
| 15. | Joint Commissioner of State Tax (Appeals), Solapur. | SOL-APP-F-001 | Whole of the State except the area included within the limits of Greater Mumbai and the revenue districts of Thane, Palghar and Raigad. |
| 16. | Joint Commissioner of State Tax (Appeals), Nashik. | NAS-APP-F-001 | Whole of the State except the area included within the limits of Greater Mumbai and the revenue districts of Thane, Palghar and Raigad. |
| 17. | Joint Commissioner of State Tax (Appeals), Aurangabad. | AUR-APP-F-001 | Whole of the State except the area included within the limits of Greater Mumbai and the revenue districts of Thane, Palghar and Raigad. |
| 18. | Joint Commissioner of State Tax (Appeals), Amravati. | AMR-APP-F-001 | Whole of the State except the area included within the limits of Greater Mumbai and the revenue districts of Thane, Palghar and Raigad. |
| 19. | Joint Commissioner of State Tax (Appeals), Nagpur. | NAG-APP-F-001 | Whole of the State except the area included within the limits of Greater Mumbai and the revenue districts of Thane, Palghar and Raigad. |
2. The powers and duties delegated under this notification shall be exercised subject to such conditions and restrictions as the Commissioner may impose from time to time.
RAJIV JALOTA,
Commissioner of State Tax,
Maharashtra State, Mumbai.
