On September 4, 2023, the Central Board of Indirect Taxes and Customs under the Ministry of Finance issued a new notification amending the territorial jurisdictions as outlined in the Central Excise Act, 1944. These changes pertain to Andhra Pradesh’s Commissionerates and their areas of operation. This article examines the recent alterations in-depth and discusses their possible impacts.
Amendments to Territorial Jurisdiction
The notification alters the territorial jurisdictions of three Commissionerates in the State of Andhra Pradesh: Guntur, Tirupati, and Visakhapatnam.
Guntur: The Guntur Commissionerate’s jurisdiction now encompasses the Districts of West Godavari, Krishna, NTR, Eluru, Guntur, and several others. The expansion also includes specific mandals within East Godavari District and Tirupati District.
Tirupati: The jurisdiction of the Tirupati Commissionerate has also been significantly revised to include the Districts of Chittoor, Y.S.R Kadapa, Ananthapuramu, among others. Specific mandals within Tirupati district have been outlined for better clarity.
Visakhapatnam: Changes in the Visakhapatnam jurisdiction include districts such as Srikakulam, Vizianagaram, Visakhapatnam, and specific mandals in East Godavari District.
Implications
The changes imply a realignment of administrative responsibilities among the Commissionerates. Businesses operating within these regions will have to update their compliance activities according to the new jurisdictions. Moreover, it could mean a redistribution of resources among these Commissionerates, including manpower and focus areas.
Conclusion
The 2023 amendments to the Central Excise Act’s territorial jurisdictions in Andhra Pradesh serve to clarify the operational parameters for the Commissionerates of Guntur, Tirupati, and Visakhapatnam. The changes are not merely administrative but could have far-reaching implications for businesses and government operations in these areas.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 02/2023-Central Excise (N.T.) | Dated: 4th September, 2023
G.S.R. 651(E).—In pursuance of clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944) and in exercise of the powers conferred by rule 3 of the Central Excise Rules, 2017, the Central Board of Indirect Taxes and Customs hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), notification Number 13/2017-Central Excise (N.T.), dated the 9thJune, 2017, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i) vide number G.S.R. 566(E), dated the 9th June, 2017, namely:—
In the said notification, in Table II,—
(i) for serial number 39 and the entries relating thereto, the following serial number and entries shall be substituted, namely:—
|
Sl. No. |
Name of the Commissionerate |
Territorial Jurisdiction |
| “39 | Guntur | Districts of West Godavari, Krishna, NTR, Eluru, Guntur, Bapatla, Palnadu, Prakasam, SPS Nellore, mandals of Kovvur, Chagullu, Tallapudi, Nidadavole, Undrajavaram, Peravali, Devarapalle, Gopalapuram, and Nallajerla of East Godavari District and mandals of Gudur, Chillakaur, Kota, Vakadu, Chittampur Balayapalli, Venkatagiri, Dakkili, Ozili, Naidupet, Pellakur, Doravarisatram, Sullurpeta and Tada of Tirupati District in the State of Andhra Pradesh”; |
(ii) for serial number 101 and the entries relating thereto, the following serial number and entries shall be substituted, namely:—
|
Sl. No. |
Name of the Commissionerate | Territorial Jurisdiction |
| “101 | Tirupati | Districts of Chittoor, Y.S.R Kadapa, Ananthapuramu, Annamayya, Sri Sathya Sai Nandyal, Kurnool and mandals of Buchi Naidu Kandriga, Varadaiahpalem, Satyavedu, Srikalahasti, Thottambedu, Renigunta, Yerpedu, Kumara Venkata Bhupala Puram, Nagalapuram, Pichatur, Narayanavanam, Tirupati Urban, Tirupati Rural, Chandragiri, Pakala, Ramachandrapuram, Vadamalapet, Puttur, Yerravaripalem and Chinnagottigallu of Tirupati district in the State of Andhra Pradesh”; |
(iii) for serial number 107 and the entries relating thereto, the following serial number and entries shall be substituted, namely:—
|
Sl. No. |
Name of the Commissionerate | Territorial Jurisdiction |
| “107 | Visakhapatnam | In the Districts of Srikakulam, Vizianagaram, Visakhapatnam, Anakapalli, Alluri Sitharama Raju, Parvathipurammanyam, Dr. B.R. Ambedkar Konaseema, Kakinada and mandals of Rajamahendravaram Urban, Rajamahendravaram Rural, Kadiam, Rajanagaram, Seethanagaram, Korukonda, Gokavaram, Anaparthi, Biccavolu and Rangampeta of East Godavari District in the State of Andhra Pradesh”. |
[F. No. CBIC-110267/69/2023-CX-VIII SECTION-CBEC]
VARUN KUMAR SINGH, Under Secry.
Note:- The principal notification Number 13/2017-Central Excise (N.T.), dated the 9thJune, 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i) vide number G.S.R. 566(E), dated the 9thJune, 2017 and was last amended vide notification Number 01/2021-Central Excise (N.T.), dated the 4th February, 2021 published in the Gazette of India, vide number G.S.R. 97(E), dated the 4th February, 2021.
