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Date: 13-Mar-2025 Category: Extra Ordinary State: Union Government Country: India

Notification to amend Notification No 02/2017 (Central Tax) to revise the territorial jurisdiction of Central Tax Commissionerates

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification No. 10/2025 – Central Tax, issued by the Ministry of Finance, Department of Revenue, amends notification No. 02/2017-Central Tax, dated June 19, 2017. The amendment substitutes entries in the table of the original notification, specifically modifying the districts listed under various serial numbers related to the Central Goods and Services Tax (CGST) Act, 2017 and the Integrated Goods and Services Tax (IGST) Act, 2017 for the states of Rajasthan and Tamil Nadu.

Key Changes

  • Serial number 7 is updated to include the districts of Alwar, Khairthal-Tijara, Kotputli-Behror, Bharatpur, Deeg, Dholpur, Dausa, Karauli, Sawaimadhopur, Sikar and Jhunjhunu in the state of Rajasthan.
  • Serial number 23 is updated to include the 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.
  • Serial number 49 is updated to include the districts of Jaipur, Ajmer, Beawer and Tonk in the state of Rajasthan.
  • Serial number 53 is updated to include the districts of Jodhpur, Phalodi, Nagaur, Didwana-Kuchaman, Pali, Sirohi, Jalore, Barmer, Balotra, Jaisalmer, Bikaner, Churu, Ganganagar and Hanumangarh in the state of Rajasthan.
  • Serial number 63 is updated to include the 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. It also includes 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.
  • Serial number 100 is updated to include the 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.
  • Serial number 102 is updated to include the districts of Udaipur, Salumbar, Rajsamand, Bhilwara, Chittorgarh, Pratapgarh, Dungarpur, Banswara, Bundi, Baran, Kota and Jhalawar in the state of Rajasthan.

Impact Analysis

Businesses operating in Rajasthan and Tamil Nadu

  • Businesses should review contracts and agreements to ensure they align with the new district definitions, especially concerning tax liabilities and input tax credit claims.

Tax Authorities

  • Tax authorities should conduct training sessions for their staff to ensure they are aware of the updated district lists and their implications for tax administration.

Consumers

  • Consumers should be aware of the updated district classifications to ensure accurate billing and tax compliance.

Suggested Action Items

  • Seek professional advice from tax consultants to ensure full compliance with the notification.

Key Entities Referenced

Central Board of Indirect Taxes and Customs (CBIC): The issuing authority for the notification, responsible for formulating policies concerning levy and collection of indirect taxes. Central Goods and Services Tax Act, 2017 (12 of 2017): The primary legislation governing the levy and collection of CGST in India. Integrated Goods and Services Tax Act, 2017 (13 of 2017): The legislation governing the levy and collection of IGST on inter-state supplies of goods and services. Notification No. 02/2017-Central Tax: The original notification being amended, which specifies the jurisdiction of central tax officers. Notification No. 27/2024-Central Tax: The last amendment to the principal notification before this current notification. Rajasthan: One of the states affected by the notification, with changes to the districts listed under various serial numbers. Tamil Nadu: One of the states affected by the notification, with changes to the districts listed under various serial numbers.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-13032025-261612 CG-DxLx-xEG-I1D3H0x3x2x0 25-261612 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 139] िई दिल्ली, बृहस्ट्प जतिार, मार् ड13, 2025/फाल्ग िु 22, 1946 No. 139] NEW DELHI, THURSDAY, MARCH 13, 2025/PHALGUNA 22, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केंद्रीय अप्रत्यक्ष कर और सीमा िल्ु क बोडड) अधिसचू ना नई दिल्ली, 13 मार्,ड 2025 स.ं 10/2025 – केंद्रीय कर सा.का.जि. 174(अ).—केंद्रीय सरकार, केंद्रीय माल और सेिा कर अजधजियम, 2017 (2017 का 12) की धारा 5 के साथ पठित धारा 3 और एकीकृत माल और सेिा कर अजधजियम, 2017 (2017 का 13) की धारा 3 के तहत प्रित्त िजियों का प्रयोग करत ेहुए, भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूर्िा संख्या 02/2017-केंद्रीय कर, िो भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म ें सा.का.जि. 609(अ), दििांक 19 ििू , 2017 के तहत प्रकाजित की गई थी, में जिम्नजलजखत और सिं ोधि करती ह,ै अथाडत:् - उि अजधसूर्िा म,ें ताजलका म,ें - 1755 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (i) क्रम सख्ं या 7 और उससे संबंजधत प्रजिजियों के स्ट्थाि पर, जिम्नजलजखत प्रजतस्ट्थाजपत की िाएगं ी, अथातड ्:- "7. अलिर रािस्ट्थाि राज्य में अलिर, खैरथल-जतिारा, कोटपूतली- बेहरोड, भरतपरु , डीग, ढोलपुर, िौसा, करौली, सिाई माधोपुर, सीकर और झुंझुि ू के जिले।"; (ii) क्रम संख्या 23 और उससे संबंजधत प्रजिजियों के स्ट्थाि पर, जिम्नजलजखत प्रजतस्ट्थाजपत की िाएंगी, अथाडत:् - “23. र्ेन्नई आउटर तजमलिाडु राज्य में र्ेन्नई जिगम िोि संख्या I स े XV (01.04.2017 को मौिूि िाडड संख्या 1 से 200) और सेंट थॉमस माउंट छाििी बोड डको छोड़कर जिल्लुपुरम, कल्लाकुठरर्ी, जथरुिन्नमलाई, िेल्लोर, जतरुपथुर, रािीपेट, थीरुिल्लूर, कांर्ीपुरम, र्ेंगलपट्टू जिल ेऔर पल्लिाराम छाििी बोड डके अंतगडत िाजमल क्षत्रे ,”; (iii) क्रम संख्या 49 और उससे संबंजधत प्रजिजियों के स्ट्थाि पर, जिम्नजलजखत प्रजतस्ट्थाजपत की िाएंगी, अथाडत:् - "49. ियपुर रािस्ट्थाि राज्य म ेंियपुर, अिमेर, ब्यािर और टोंक के जिले।"; (iv) क्रम संख्या 53 और उससे संबंजधत प्रजिजियों के स्ट्थाि पर, जिम्नजलजखत प्रजतस्ट्थाजपत की िाएंगी, अथाडत:् - "53. िोधपुर रािस्ट्थाि राज्य में िोधपरु , फलौिी, िागौर, डीडिािा-कुर्ामि, पाली, जसरोही, िालोर, बारमेर, बालोतरा, िैसलमेर, बीकािेर, र्रूु , गंगािगर और हिुमािगढ़ के जिले।"; (v) क्रम संख्या 63 और उससे संबंजधत प्रजिजियों के स्ट्थाि पर, जिम्नजलजखत प्रजतस्ट्थाजपत की िाएंगी, अथाडत:् - “63. मिरु ै तजमलिाडु राज्य में (िेिासंिरु तालुक के पलायम दफरका के डी. गुडालुर गांि को छोड़कर) मिरु ै, रामिाथपरु म, जििगागई, जिरुधुिगर, तुजतकोठरि, जतरुिले िेली, तेिकासी, कन्याकुमारी, तेिी, डडडं ीगलु के जिले । तजमलिाडु राज्य और संघ राज्यक्षेत्र पुडुर्ेरी में जस्ट्थत समुजर्त आधाररेखा का जिकटतम डबंि ुिहां ऐसे िल के िीर् े राज्यक्षेत्र िल और समुद्र तल और अिमृिा ह।ै "; (vi) क्रम संख्या 100 और उससे संबंजधत प्रजिजियों के स्ट्थाि पर, जिम्नजलजखत प्रजतस्ट्थाजपत की िाएंगी, अथाडत:् - “100. जतरुजर्रापल्ली तजमलिाडु राज्य म ें जतरूजर्रापल्ली, परे ामलरू , अठरयालुर, करूर, पुिक्कु ोट्टई, थिं ािुर, जथरुिरूर, िागापठट्टिम, मजयलािथु रु ै, कुड्डालोर जिल े और डडंडीगलु जिले के िेिसंिरू तालुक के पलायम दफरका का डी. गडु ालरू गांि के जिले ।";[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 (vii) क्रम संख्या 102 और उससे संबंजधत प्रजिजियों के स्ट्थाि पर, जिम्नजलजखत प्रजतस्ट्थाजपत की िाएंगी, अथाडत:् - "102. उियपुर रािस्ट्थाि राज्य म ें उियपरु , सलूम्बर, रािसमंि, भीलिाड़ा, जर्त्तौड़गढ़, प्रतापगढ़, डुंगरपुर, बांसिाड़ा, बूंिी, बारा, कोटा और झलािार के जिले।"; [फा. सं सीबीआईसी-20016/8/2025-िीएसटी] रौिि कुमार, अिर सजर्ि ठटप्पण:- मलू अजधसूर्िा स.ं 02/2017-केंद्रीय कर को भारत के रािपत्र, असाधारण म ें सा.का.जि. 609(अ), दििांक 19 िूि, 2017 के तहत प्रकाजित दकया गया था और अंजतम बार अजधसूर्िा स.ं 27/2024-केंद्रीय कर द्वारा संिोजधत दकया गया, जिसे भारत के रािपत्र, असाधारण म ें सा.का.जि. 729(अ), दििांक 25 ििंबर 2024 के तहत प्रकाजित दकया गया था। MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 13th March, 2025 No. 10/2025 – Central Tax 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 Districts of Viluppuram, Kallakurichi, Thiruvannamalai, Vellore, Tirupathur, Ranipet, Outer 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”;4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (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. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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