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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, and
15. 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, and
11. 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 and
6
Gujarat; and
Dadra and Nagar Haveli and Daman and Diu
Ahmedabad
1. Ahmedabad,
2. Gandhinagar,
3. Banaskantha,
4. Mehsana
5. Arvalli,
6. Patan,
7. Dahod,
8. Panchmahal,
9. Mahisagar,
10. Vadodara,
11. Chhotaudepur, and
12. Sabarkantha
Surat
1. Anand,
2. Kheda,
3. Tapi-Vyara,
4. Narmada,
5. Navsari,
6. Bharuch,
7. Valsad,
8. Surat,
9. Dang, and
10. Union Territory of
Dadra and Nagar Haveli and Daman and Diu
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, and
15. 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, and
11. Sonepat
Hissar
1. Hisar,
2. Ambala,
3. Bhiwani,
4. Fatehabad,
5. Jind,
6. Kaithal,
7. Karnal,
8. Kurukshetra,
9. Panchkula,
10. Sirsa, and
11. Yamunanagar
8
Himachal Pradesh
Shimla
All districts in the State of Himachal Pradesh
9 and
10
Jammu and Kashmir; and
Ladakh
Jammu
1. Jammu,
2. Samba,
3. Kathua,
4. Rajouri,
5. Poonch,
6. Reasi,
7. Udhampur,
8. Ramban,
9. Doda, and
10. 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, and
13. Union Territory of
Ladakh
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,
and
14
Lakshadweep
Aluva),
2. Idukki,
3. Thrissur,
4. Palakkad,
5. Malappuram,
6. Kozhikode,
7. Wayanad,
8. Kannur,
9. Kasaragod, and
10. Union Territory of
Lakshadweep
1. Kollam,
2. Alappuzha,
3. Pathanamthitta, and
4. Kottayam
15
Madhya Pradesh
Bhopal
All districts in the State of Madhya Pradesh
16 and
17
Maharashtra and Goa
Mumbai
1. Mumbai City and
2. 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, and
8. Dharashiv
Thane
1. Thane,
2. Palghar, and
3. Raigad
Nagpur
1. Nagpur,
2. Chandrapur,
3. Bhandara,
4. Gondia,
5. Gadchiroli,
6. Wardha,
7. Amravati,
8. Yavatmal,
9. Akola,
10. Washim, and
11. 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, and
12. Nandurbar
18
Odisha
Cuttack
All districts in the State of Odisha
19 and
20
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, and
12. 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. and
12. 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, and
26. 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 and
23
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, and
11. 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, and
18. Kanyakumari
Coimbatore
1. Coimbatore,
2. Nilgiris,
3. Tiruppur,
4. Erode,
5. Salem,
6. Namakkal,
7. Karur,
8. Dharmapuri, and
9. 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. Pilibhit
13. Ayodhya,
14. Bara Banki,
15. Gonda,
16. Bahraich,
17. Balarampur, and
18. Shrawasti
Prayagraj
1. Prayagraj,
2. Pratapgarh,
3. Fatehpur,
4. Kaushambi,
5. Amethi,
6. Sultanpur,
7. Banda,
8. Chitrakoot,
9. Hamirpur
10. Mahoba, and
11. 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, and
17. 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, and
14. 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
15. Etawah
26
Uttarakhand
Dehradun
All districts in the State of Uttarakhand
27 to
29
30 to
36
West Bengal,
Sikkim and
Andaman and
Nicobar Islands
Kolkata
All districts in the State of West Bengal and Sikkim;
and Union Territory of
Andaman and Nicobar
Islands
Arunachal
Pradesh, Assam,
Manipur, Meghalaya, Mizoram,
Nagaland and
Tripura
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.

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