Document text
[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification
No. 27/2024-Central Tax
New Delhi, the 25th November, 2024
G.S.R.....(E).– In exercise of the powers under 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 amendments in the notification of the Government of India in the Ministry
of Finance (Department of Revenue) No. 02/2017-Central Tax, dated the 19th June, 2017 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, for Table V, the following table shall be substituted, namely:–
“TABLE V
Powers of Additional Commissioner or Joint Commissioner of Central Tax for passing an order or
decision in respect of notices issued by the officers of Directorate General of Goods and Services Tax
Intelligence
Sl. No.
Principal Commissioner or Commissioner of
Central Tax
Powers
(Exercisable throughout the territory of India)
(1)
(2)
(3)
1.
Principal Commissioner Ahmedabad South
Passing an order or decision in respect of notices
issued by the officers of Directorate General of
Goods and Services Tax Intelligence under
sections 67, 73, 74, 76, 122, 125, 127, 129 and
130 of Central Goods and Services Tax Act 2017.
2.
Principal Commissioner Bengaluru East
3.
Principal Commissioner Bhopal
4.
Principal Commissioner Bhubaneswar
5.
Principal Commissioner Chandigarh
6.
Commissioner Chennai South
7.
Principal Commissioner Delhi North
8.
Commissioner Delhi West
9.
Commissioner Faridabad
10.
Principal Commissioner Guwahati
11.
Principal Commissioner Jaipur
12.
Principal Commissioner Kolkata North
13.
Principal Commissioner Lucknow
14.
Principal Commissioner Meerut
15.
Commissioner Nagpur-II
16.
Commissioner Palghar
17.
Commissioner Pune-II
18.
Commissioner Rangareddy
19.
Principal Commissioner Ranchi
20.
Commissioner Surat
21.
Commissioner Thane
22.
Commissioner Thiruvantathapuram
23.
Principal Commissioner Visakhapatnam
”
2.
This notification shall come into effect from 1st day of December, 2024.
[F. No. CBIC-20016/2/2022-GST]
(Raushan Kumar)
Under Secretary
Note:The principal notification No. 02/2017- Central Tax, dated the 19th June, 2017, was 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 and last amended vide Notification No. 02/2022 – Central Tax, dated the 11th March, 2022 published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 193(E), dated the
11th March, 2022.
