The Ministry of Finance, Department of Revenue, issued a notification dated November 26, 2024, to amend provisions under Section 109 of the Central Goods and Services Tax Act, 2017. The notification revises jurisdiction and seating arrangements for Goods and Services Tax Appellate Tribunal (GSTAT) benches across India. Notable changes include swapping the jurisdictions of Varanasi and Prayagraj in Uttar Pradesh, and Jalandhar and Chandigarh in Punjab and Chandigarh. Additionally, the notification defines district-wise jurisdictions for state benches across states such as Andhra Pradesh, Gujarat, Maharashtra, and Tamil Nadu, among others. For instance, the Vijayawada bench in Andhra Pradesh now oversees 15 districts, while Gujarat’s Surat bench will handle jurisdictions spanning 10 districts. Similar specifications have been provided for other states and union territories, including Telangana, Bihar, Delhi, and Rajasthan. The amendment aims to streamline the appellate process by clearly delineating jurisdictional boundaries for GSTAT state benches and circuits.
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 26th November, 2024
S.O. 5063(E).—In exercise of the powers conferred by the sub-sections (1), (3) and (4) of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendation of the Goods and Services Tax Council, hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), vide number S.O.3048(E), dated the 31st July, 2024, namely:-
(i) in clause (iii), in the Table of the said notification: —
a. against serial number 25 of column (1), in column (4), for the word “Varanasi”, the word “Prayagraj”, shall be substituted; and in column (5), for the word “Prayagraj”, the word “Varanasi”, shall be substituted;
b. against serial number 19 of column (1), in column (4), for the word “Jalandhar”, the word “Chandigarh”, shall be substituted; and in column (5), for the word “Chandigarh”, the word “Jalandhar”, shall be substituted;
(ii) after clause (iii) in the said notification, after the table, the following clause shall be inserted, namely:—
“(iv) notifies the districts forming the jurisdiction of the State Benches of the Goods and Services Tax Appellate Tribunal specified in column (4) of the table below for the locations of the benches specified in corresponding entry in column (3), and in column (6) for the sitting or circuit specified in corresponding entry in column (5) thereof, with effect from the date of publication of this notification in the Gazette of India (Extraordinary), namely:—
Sl. No. |
State Name |
Location |
Jurisdiction (Districts) |
Sitting / Circuit |
Jurisdiction (District) |
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
1 |
Andhra Pradesh |
Vijayawada |
1. Krishna,2. NTR,3. Guntur,4. Palnadu,5. Bapatla,6. Prakasam,7. Sri Potti Sriramulu Nellore,8. Kurnool,9. Nandyal,10. Ananthapuramu,11. Sri Sathya Sai,12. YSR Kadapa,13. Annamayya,14. Tirupati, and15. Chittoor |
Vishakhapatnam |
1. Srikakulam,2. Vizianagaram, 3.Parvatipuram Manyam,4. Alluri Sitharama Raju,5. Visakhapatnam,6. Anakapalli,7. Kakinada,8. Dr. B. R. Ambedkar Konaseema,9. East Godavari,10. West Godavari, and11. Eluru |
2 |
Bihar |
Patna |
All districts in the State of Bihar |
– |
– |
3 |
Chhattisgarh |
Raipur |
All districts in the State of Chhattisgarh |
||
4 |
Delhi |
Delhi |
All districts in the Union Territory of NCT of Delhi |
– |
– |
5 and6 |
Gujarat; andDadra and Nagar Haveli and Daman and Diu |
Ahmedabad |
1. Ahmedabad,2. Gandhinagar,3. Banaskantha,4. Mehsana5. Arvalli,6. Patan, |
– |
– |
7. Dahod,8. Panchmahal,9. Mahisagar,10. Vadodara,11. Chhotaudepur, and12. Sabarkantha |
|||||
Surat |
1. Anand,2. Kheda,3. Tapi-Vyara,4. Narmada,5. Navsari,6. Bharuch,7. Valsad,8. Surat,9. Dang, and10. Union Territory of
|
Rajkot |
1. Amreli,2. Jamnagar,3. Junagadh,4. Porbandar,5. Bhavnagar,6. Morbi,7. Rajkot,8. Surendranagar,9. Kutchh,10. Gir-Somnath,14. Devbhumi Dwarka, and15. Botad |
||
7 |
Haryana |
Gurugram |
1. Gurugram,2. Charkhi Dadri,3. Faridabad,4. Jahjjar,5. Mahendragarh,6. Nuh,7. Palwal,8. Panipat,9. Rewari,10. Rohtak, and11. Sonepat |
Hissar |
1. Hisar,2. Ambala,3. Bhiwani,4. Fatehabad,5. Jind,6. Kaithal,7. Karnal,8. Kurukshetra,9. Panchkula,10. Sirsa, and11. Yamunanagar |
8 |
Himachal Pradesh |
Shimla |
All districts in the State of Himachal Pradesh |
– |
– |
9 and10 |
Jammu and Kashmir; andLadakh |
Jammu |
1. Jammu,2. Samba,3. Kathua,4. Rajouri,5. Poonch,6. Reasi,7. Udhampur,8. Ramban,9. Doda, and10. Kishtwar |
Srinagar |
1. Anantnag,2. Kulgam,3. Pulwama,4. Shopian,5. Srinagar,6. Budgam,7. Ganderbal,8. Baramulla,9. Bandipora,10. Kupwara,11. Leh,12. Kargil, and13. Union Territory ofLadakh |
11 |
Jharkhand |
Ranchi |
All districts in the State of Jharkhand |
– |
– |
12 |
Karnataka |
Bengaluru |
All districts in the State of Karnataka |
– |
– |
13 |
Kerala and |
Ernakulam |
1. Ernakulam (including |
Thiruvananthapuram |
1. Thiruvananthapuram, |
and14 |
Lakshadweep |
Aluva),2. Idukki,3. Thrissur,4. Palakkad,5. Malappuram,6. Kozhikode,7. Wayanad,8. Kannur,9. Kasaragod, and10. Union Territory of
|
1. Kollam,2. Alappuzha,3. Pathanamthitta, and4. Kottayam |
||
15 |
Madhya Pradesh |
Bhopal |
All districts in the State of Madhya Pradesh |
– |
– |
16 and17 |
Maharashtra and Goa |
Mumbai |
1. Mumbai City and2. Mumbai Suburban |
Panaji (Circuit) |
All districts in the State of Goa |
Pune |
1. Pune,2. Kolhapur,3. Satara,4. Sangli,5. Ratnagiri,6. Sindhudurg,7. Solapur, and8. Dharashiv |
Thane |
1. Thane,2. Palghar, and3. Raigad |
||
Nagpur |
1. Nagpur,2. Chandrapur,3. Bhandara,4. Gondia,5. Gadchiroli,6. Wardha,7. Amravati,8. Yavatmal,9. Akola,10. Washim, and11. Buldhana |
Chhatrapati Sambhajinagar |
1.Chhatrapati Sambhajinagar.2. Beed,3.Jalna,4.Nashik,5.Ahmednagar,6. Nanded,7. Latur,8. Parbhani,9. Hingoli,10. Jalgaon,11. Dhule, and12. Nandurbar |
||
18 |
Odisha |
Cuttack |
All districts in the State of Odisha |
– |
– |
19 and20 |
Punjab and Chandigarh |
Chandigarh |
1. Mohali,2. Ropar,3. Fatehgarh Sahib,4. Patiala,5. Sangrur,6. Barnala,7. Bathinda,78. Fazilka,9. Sri Muktsar Sahib,10. Malerkotla,11. Mansa, and12. Union Territory of Chandigarh |
Jalandhar |
1. Jalandhar,2. Hoshiarpur,3. Nawan Shahar,4. Kapurthala,5. Amritsar,6. Tarn Taran,7. Gurdaspur,8. Pathankot,9. Ludhiana,10. Moga,11. Ferozepur. and12. Faridkot |
21 |
Rajasthan |
Jaipur |
1. Alwar,2. Bhilwara,3. Tonk,4. Baran,5. Bundi,6. Jhalawar,7. Kota,8. Bharatpur,9. Dholpur,10. Karuali,11. Sawai Madhopur,12. Jaipur,13. Alwar,14. Jhunjhunu,15. Sikar,16. Dausa,17. Beawar,18. Kekri,19. Shahpura,20. Khairthal-Tijara,21. Gangapur City,22. Deeg,23. Jaipur (Rural),24. Kotputli-Behrod,25. Neem Ka Thana, and26. Dudu |
– |
– |
Jodhpur |
1. Bikaner,2. Churu,3. Hanumangarh,4. Shri Ganganagar,5. Banswara,6. Chittorgarh,7. Dungarpur,8. Udaipur,9. Rajsamand,10. Pratapgarh,11. Barmer,12. Jaisalmer,13. Jalore,14. Jodhpur,15. Pali,16. Sirohi,17. Nagaur,18. Anoopgarh,19. Salumber,20. Jodhpur (Rural),21. Falodi,22. Balotra,23. Sanchor, and |
– |
– |
||
24. Deedwana-Kuchaman |
|||||
22 and23 |
Tamil Nadu and Puducherry |
Chennai |
1. Chennai,2. Tiruvallur,3. Chengalpattu,4. Kancheepuram,5. Cuddalore,6. Villupuram,7. Kallakurichi,8. Vellore,9. Thirupathur,10. Ranipet, and11. Thiruvannamalai |
Puducherry (Circuit) |
All districts in the Union Territory of Puducherry |
Madurai |
1. Thiruvarur,2. Mayiladuthurai,3. Nagapattinam,4. Thanjavur,5. Tiruchirappalli,6. Perambalur,7. Pudukottai,8. Ariyalur,9. Madurai,10. Dindigul,11. Theni,12. Virudhunagar,13. Sivagangai,14. Ramanathapuram,15. Tirunelveli,16. Tenkasi,17. Thoothukudi, and18. Kanyakumari |
Coimbatore |
1. Coimbatore,2. Nilgiris,3. Tiruppur,4. Erode,5. Salem,6. Namakkal,7. Karur,8. Dharmapuri, and9. Krishnagiri |
||
24 |
Telangana |
Hyderabad |
All districts in the State of Telangana |
– |
– |
25 |
Uttar Pradesh |
Lucknow |
1. Lucknow,2. Hardoi,3. Rae Bareli,4. Sitapur,5. Lakhimpur Kheri,6. Unnao,7. Kanpur Nagar,8. Kanpur Dehat,9. Bareilly,10. Budaun,11. Shahjahanpur,12. Pilibhit13. Ayodhya,14. Bara Banki,15. Gonda,16. Bahraich,17. Balarampur, and18. Shrawasti |
– |
– |
Prayagraj |
1. Prayagraj,2. Pratapgarh,3. Fatehpur,4. Kaushambi,5. Amethi,6. Sultanpur,7. Banda,8. Chitrakoot,9. Hamirpur10. Mahoba, and11. Ambedkar Nagar |
Varanasi |
1. Varanasi,2. Ghazipur,3. Chandauli,4. Jaunpur,5. Azamgarh,6. Ballia,7. Mau,8. Mirzapur,9. Sonbhadra,10. Bhadohi,11. Gorakhpur,12. Basti,13. Siddharthnagar,14. Sant Kabir Nagar,15. Deoria,16. Maharajganj, and17. Kushinagar |
||
Ghaziabad |
1. Ghaziabad,2. Hapur,3. Bulandshahar,4. Gautam Buddha Nagar,5. Meerut,6. Baghpat,7. Saharanpur,8. Shamli,9. Muzaffarnagar,10. Moradabad,11. Amroha,12. Sambhal,13. Rampur, and14. Bijnor |
Agra |
1. Agra,2.Farrukhabad (Fatehgarh),3. Auraiya,4. Kannauj,5. Mainpuri,6. Firozabad,7. Aligarh,8. Etah,9. Kasganj,10. Mathura,11. Hathras,12. Jhansi,13. Lalitpur,14. Jalaun, and
|
||
26 |
Uttarakhand |
Dehradun |
All districts in the State of Uttarakhand |
– |
– |
27 to2930 to36 |
West Bengal,Sikkim andAndaman andNicobar Islands |
Kolkata |
All districts in the State of West Bengal and Sikkim;and Union Territory ofAndaman and Nicobar
|
– |
– |
ArunachalPradesh, Assam,
|
Guwahati |
All districts in the state of Arunachal Pradesh, Assam, Manipur and Meghalaya |
Aizawal (Circuit) |
All districts in the state of Mizoram |
|
Kohima (Circuit) |
All districts in the state of Nagaland |
||||
Agartala (Circuit) |
All districts in the state of Tripura |
[F. No. A-50050/99/2024-GSTAT-DOR]
VIKASH KUMAR, Dy. Secy.
Note:- The principal Notification was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), vide number S.O.3048(E), dated the 31st July, 2024.