The Goods and Services Tax Network (GSTN) has issued an advisory for taxpayers applying for GST registration under the “Other Territory” category. This category applies to applicants located in India’s continental shelf and exclusive economic zones along the western and eastern coasts. As per earlier notifications and trade notices from 2017, applicants should select the jurisdiction based on geographic proximity. For those near the western coast (covering Gujarat, Maharashtra, and neighboring areas), the designated Commissionerate is Mumbai South. Applicants should then select the appropriate division and range, which is organized alphabetically by the first letter of their name. Similarly, for applicants near the eastern coast (covering West Bengal, Tamil Nadu, and surrounding territories), the jurisdiction falls under Chennai North Commissionerate. Here too, division and range selection is based on the applicant’s name. This structured guidance is intended to simplify the registration process for taxpayers in offshore areas, ensuring their applications are directed to the correct tax administration authority.
Goods and Services Tax
Government of India, States and Union Territories
Advisory related to ‘Other Territory’ applications
Nov 7th, 2024
Dear Taxpayers,
As per Notification No. 2/2017-Central Tax dated 19th June, 2017 read with Trade Notice No. 01/2017-Central Tax dated 21st June, 2017 issued by Office of the Chief Commissioner of Central Excise, Mumbai Zone I and GST Trade Notice No. 002/2017 dated 20th June, 2017 issued by Central Excise Zone, Chennai, the applicant applying for new registration application and selecting the category of ‘Other Territory’ in the tab of State/UT in Part-A of GST registration form, shall only be administered under ‘Mumbai South’ or ‘Chennai North’ Commissionerate’s and shall select centre jurisdiction as follows:
1. For ‘Other Territory’ pertaining to the continental shelf and exclusive economic zone contiguous to the western coast of India adjacent to States/ Union Territories of Gujarat, Maharashtra, Goa, Daman and Diu, Karnataka, Kerala and Lakshadweep, the applicant shall select as :
Commissionerate: ‘Mumbai South’
Division: ‘Division 1’
Range: Range I- A-D (as per first alphabet of applicant’s name)
Range II- E-H
Range III- I-M
Range IV- N-R
Range IV- N-R
Range V- S-Z
2. For ‘Other Territory’ pertaining to the continental shelf and exclusive economic zone contiguous to the eastern coast of India adjacent to States/ Union Territories of West Bengal, Odisha, Andhra Pradesh, Puducherry, Tamil Nadu and Andaman and Nicobar Islands, the applicant shall select as:
Commissionerate: ‘Chennai North’
Division: Any of the divisions corresponding to ‘Chennai North’ which will be displayed in the dropdown.
Range: Any of the ranges corresponding to selected division which appear in the dropdown.
The applicant is advised to select the division and range corresponding to ‘Chennai North’ Commissionerate as per the first alphabet of applicant’s name as mentioned in the trade notice which is available on the following link (Page 1 to 13):
https://gstchennai.gov.in/pdf/cco-gst-trade-notice-2017/GST%20Trade%20Notice%20No.002.2017%20Dt.20.06.2016.PDF
Thanking you ,
Team GSTN
