Ministry of Finance (Department of Revenue) issued Notification No. 10/2025-Central Tax on 13th March 2025, revising territorial jurisdictions under the Central Goods and Services Tax (CGST) and Integrated Goods and Services Tax (IGST) Acts. Amendments were made to the 2017 notification to redefine the jurisdiction of several regions. Key updates include revised district coverage for Alwar, Jaipur, Jodhpur, Udaipur in Rajasthan, and Chennai Outer, Madurai, Tiruchirappalli in Tamil Nadu. Notable changes encompass additional districts, exclusions, and specific territorial waters for Tamil Nadu and the Union Territory of Puducherry. These updates aim to streamline tax administration and jurisdictional clarity across the specified regions. This notification supersedes relevant entries in the principal Notification No. 02/2017-Central Tax and its previous amendments.
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
Notification No. 10/2025 – Central Tax | Dated: 13th March, 2025
G.S.R. 174(E).—In exercise of the powers conferred by section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and section 3 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 02/2017-Central Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 609(E), dated the 19th June, 2017, namely: –
In the said notification, in Table, –
(i) for serial number 7 and the entries relating thereto, the following shall be substituted, namely: –
| “7. | Alwar | Districts of Alwar, Khairthal-Tijara, Kotputli-Behror, Bharatpur, Deeg, Dholpur, Dausa, Karauli, Sawaimadhopur, Sikar and Jhunjhunu in the state of Rajasthan.”; |
(ii) for serial number 23, and the entries relating thereto, the following shall be substituted, namely:-
| “23. | Chennai Outer | Districts of Viluppuram, Kallakurichi, Thiruvannamalai, Vellore, Tirupathur, Ranipet, Tiruvallur, Kanchipuram, Chengalpattu and areas covered under Pallavaram Cantonment Board excluding Chennai Corporation Zone Nos. I to XV (from Ward No. 1 to 200 in existence as on 01.04.2017) and St. Thomas Mount Cantonment Board in the State of Tamil Nadu”; |
(iii) for serial number 49 and the entries relating thereto, the following shall be substituted, namely: –
| “49. | Jaipur | Districts of Jaipur, Ajmer, Beawer and Tonk in the state of Rajasthan.”; |
(iv) for serial number 53 and the entries relating thereto, the following shall be substituted, namely: –
| “53. | Jodhpur | Districts of Jodhpur, Phalodi, Nagaur, Didwana-Kuchaman, Pali, Sirohi, Jalore, Barmer, Balotra, Jaisalmer, Bikaner, Churu, Ganganagar and Hanumangarh in the state of Rajasthan.”; |
(v) for serial number 63, and the entries relating thereto, the following shall be substituted, namely:-
| “63. | Madurai | Districts of Madurai, Ramanathapuram, Sivagangai, Virudhunagar, Tuticorin, Tirunelveli, Tenkasi, Kanyakumari, Theni, Dindigul (except D. Gudalur Village of Palayam Firka of Vedasandur Taluk) in the State of Tamil Nadu.
The territorial waters and the seabed and sub soil underlying such waters from where the nearest point of the appropriate baseline is located in the state of Tamil Nadu and the Union territory of Puducherry.”; |
(vi) for serial number 100 and the entries relating thereto, the following shall be substituted, namely:-
| “100. | Tiruchirapalli | Districts of Tiruchirappalli, Perambalur, Ariyalur, Karur, Pudukottai, Thanjavur, Thiruvarur, Nagapattinam, Mayiladuthurai, Cuddalore, and D. Gudalur village of Palayam Firka of Vedasandur Taluk of Dindigul District in the State of Tamil Nadu.”; |
(vii) for serial number 102 and the entries relating thereto, the following shall be substituted, namely:-
| “102. | Udaipur | Districts of Udaipur, Salumbar, Rajsamand, Bhilwara, Chittorgarh, Pratapgarh, Dungarpur, Banswara, Bundi, Baran, Kota and Jhalawar in the state of Rajasthan.”; |
[F. No. CBIC-20016/8/2025-GST]
RAUSHAN KUMAR, Under Secy.
Note: – The principal notification No. 02/2017-Central Tax, was published in the Gazette of India, Extraordinary, vide number G.S.R. 609(E), dated the 19th June, 2017 and was last amended by notification No. 27/2024-Central Tax, published in the Gazette of India, Extraordinary, vide number G.S.R. 729(E), dated the 25th November 2024.
