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Core Purpose

Amends Central Tax notification 02/2017 by substituting table entries to modify the jurisdiction of specified GST zones.

Detailed Summary

This notification, issued by the Ministry of Finance, Department of Revenue, amends the principal notification No. 02/2017-Central Tax concerning Central Goods and Services Tax. The amendment substitutes entries in a table related to serial numbers 7, 23, 49, 53, 63, 100, and 102, effectively redefining the jurisdictional areas for specified GST zones. These zones, such as Alwar, Chennai Outer, Jaipur, Jodhpur, Madurai, Tiruchirapalli, and Udaipur, now encompass revised lists of districts within Rajasthan and Tamil Nadu. For example, the Chennai Outer zone's jurisdiction is modified to include specific districts while excluding certain municipal areas. The Madurai zone's definition also extends to territorial waters and seabed areas.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-13032025-26162 EXTRAORDINARY PART II-Section 3-Sub-section (i) PUBLISHED BY AUTHORITY No. 139] NEW DELHI, THURSDAY, MARCH 13, 2025/PHALGUNA 22, 1946 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).β€”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. 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. SARVESH KUMAR MANASTASH SRIVASTAVA Date: 2025.03.13 22:06:08 +05:30

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