MINISTRY OF FINANCE
(Department of Revenue) NOTIFICATION
New Delhi, the 26th November, 2024
S.O. 5063(E).—In exercise of the powers conferred by the sub-sections (1), (3) and (4) of section 109 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendation of the Goods and Services Tax Council, hereby makes the following amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue) published in the Gazette of India, Extraordinary, Part II, Section
3, sub-section (ii), vide number S.O.3048(E), dated the 31st July, 2024, namely:-
- in clause (iii), in the Table of the said notification: —
- against serial number 25 of column (1), in column (4), for the word “Varanasi”, the word “Prayagraj”, shall be substituted; and in column (5), for the word “Prayagraj”, the word “Varanasi”, shall be substituted;
- against serial number 19 of column (1), in column (4), for the word “Jalandhar”, the word “Chandigarh”, shall be substituted; and in column (5), for the word “Chandigarh”, the word “Jalandhar”, shall be substituted;
- after clause (iii) in the said notification, after the table, the following clause shall be inserted, namely:—
“(iv) notifies the districts forming the jurisdiction of the State Benches of the Goods and Services Tax Appellate Tribunal specified in column (4) of the table below for the locations of the benches specified in corresponding entry in column (3), and in column (6) for the sitting or circuit specified in corresponding entry in column (5) thereof, with effect from the date of publication of this notification in the Gazette of India (Extraordinary), namely:—
| Sl. No. | State Name | Location | Jurisdiction (Districts) | Sitting / Circuit | Jurisdiction (District) |
| (1) | (2) | (3) | (4) | (5) | (6) |
| 1 | Andhra Pradesh | Vijayawada | Krishna, NTR, Guntur, Palnadu, Bapatla, Prakasam, Sri Potti Sriramulu Nellore, Kurnool, Nandyal, Ananthapuramu, Sri Sathya Sai, YSR Kadapa, Annamayya, Tirupati, and Chittoor | Vishakhapatnam | Srikakulam, Vizianagaram, 3.Parvatipuram Manyam, Alluri Sitharama Raju, Visakhapatnam, Anakapalli, Kakinada, Dr. B. R. Ambedkar Konaseema, East Godavari, West Godavari, and Eluru |
| 2 | Bihar | Patna | All districts in the State of Bihar | – | – |
| 3 | Chhattisgarh | Raipur | All districts in the State of Chhattisgarh | ||
| 4 | Delhi | Delhi | All districts in the Union Territory of NCT of Delhi | – | – |
| 5 and 6 | Gujarat; and Dadra and Nagar Haveli and Daman and Diu | Ahmedabad | Ahmedabad, Gandhinagar, Banaskantha, Mehsana Arvalli, Patan, Dahod, Panchmahal, Mahisagar, Vadodara, Chhotaudepur, and Sabarkantha | – | – |
| Surat | Anand, Kheda, Tapi-Vyara, Narmada, Navsari, Bharuch, Valsad, Surat, Dang, and Union Territory of Dadra and Nagar Haveli and Daman and Diu | Rajkot | Amreli, Jamnagar, Junagadh, Porbandar, Bhavnagar, Morbi, Rajkot, Surendranagar, Kutchh, Gir-Somnath, Devbhumi Dwarka, and 12. Botad | ||
| 7 | Haryana | Gurugram | Gurugram, Charkhi Dadri, Faridabad, Jahjjar, Mahendragarh, Nuh, Palwal, Panipat, Rewari, Rohtak, and Sonepat | Hissar | Hisar, Ambala, Bhiwani, Fatehabad, Jind, Kaithal, Karnal, Kurukshetra, Panchkula, Sirsa, and Yamunanagar |
| 8 | Himachal Pradesh | Shimla | All districts in the State of Himachal Pradesh | – | – |
| 9 and 10 | Jammu and Kashmir; and Ladakh | Jammu | Jammu, Samba, Kathua, Rajouri, Poonch, Reasi, Udhampur, Ramban, Doda, and Kishtwar | Srinagar | Anantnag, Kulgam, Pulwama, Shopian, Srinagar, Budgam, Ganderbal, 8. Baramulla, 9. Bandipora, Kupwara, Leh, Kargil, and Union Territory of Ladakh |
| 11 | Jharkhand | Ranchi | All districts in the State of Jharkhand | – | – |
| 12 | Karnataka | Bengaluru | All districts in the State of Karnataka | – | – |
| 13 | Kerala and | Ernakulam | 1. Ernakulam (including | Thiruvananthapuram | 1. Thiruvananthapuram, |
| and 14 | Lakshadweep | Aluva), Idukki, Thrissur, Palakkad, Malappuram, Kozhikode, Wayanad, Kannur, Kasaragod, and Union Territory of Lakshadweep | Kollam, Alappuzha, Pathanamthitta, and Kottayam | ||
| 15 | Madhya Pradesh | Bhopal | All districts in the State of Madhya Pradesh | – | – |
| 16 and 17 | Maharashtra and Goa | Mumbai | Mumbai City and Mumbai Suburban | Panaji (Circuit) | All districts in the State of Goa |
| Pune | Pune, Kolhapur, Satara, Sangli, Ratnagiri, Sindhudurg, Solapur, and Dharashiv | Thane | Thane, Palghar, and Raigad | ||
| Nagpur | Nagpur, Chandrapur, Bhandara, Gondia, Gadchiroli, Wardha, Amravati, Yavatmal, Akola, Washim, and Buldhana | Chhatrapati Sambhajinagar | 1.Chhatrapati Sambhajinagar, 2. Beed, 3.Jalna, 4.Nashik, 5.Ahmednagar, Nanded, Latur, Parbhani, Hingoli, Jalgaon, Dhule, and Nandurbar | ||
| 18 | Odisha | Cuttack | All districts in the State of Odisha | – | – |
| 19 and 20 | Punjab and Chandigarh | Chandigarh | Mohali, Ropar, Fatehgarh Sahib, Patiala, Sangrur, Barnala, Bathinda, Fazilka, Sri Muktsar Sahib, Malerkotla, Mansa, and Union Territory of Chandigarh | Jalandhar | Jalandhar, Hoshiarpur, Nawan Shahar, Kapurthala, Amritsar, Tarn Taran, Gurdaspur, Pathankot, Ludhiana, Moga, Ferozepur. and Faridkot |
| 21 | Rajasthan | Jaipur | Alwar, Bhilwara, Tonk, Baran, Bundi, Jhalawar, Kota, Bharatpur, Dholpur, Karuali, Sawai Madhopur, Jaipur, Alwar, Jhunjhunu, Sikar, Dausa, Beawar, Kekri, Shahpura, Khairthal-Tijara, Gangapur City, Deeg, Jaipur (Rural), Kotputli-Behrod, Neem Ka Thana, and Dudu | – | – |
| Jodhpur | Bikaner, Churu, Hanumangarh, Shri Ganganagar, Banswara, Chittorgarh, Dungarpur, Udaipur, Rajsamand, Pratapgarh, Barmer, Jaisalmer, Jalore, Jodhpur, Pali, Sirohi, Nagaur, Anoopgarh, Salumber, Jodhpur (Rural), Falodi, Balotra, Sanchor, and | – | – |
| 24.Deedwana-Kuchaman | |||||
| 22 and 23 | Tamil Nadu and Puducherry | Chennai | Chennai, Tiruvallur, Chengalpattu, Kancheepuram, Cuddalore, Villupuram, Kallakurichi, Vellore, Thirupathur, Ranipet, and Thiruvannamalai | Puducherry (Circuit) | All districts in the Union Territory of Puducherry |
| Madurai | Thiruvarur, Mayiladuthurai, Nagapattinam, Thanjavur, Tiruchirappalli, Perambalur, Pudukottai, Ariyalur, Madurai, Dindigul, Theni, Virudhunagar, Sivagangai, Ramanathapuram, Tirunelveli, Tenkasi, Thoothukudi, and Kanyakumari | Coimbatore | Coimbatore, Nilgiris, Tiruppur, Erode, Salem, Namakkal, Karur, Dharmapuri, and Krishnagiri | ||
| 24 | Telangana | Hyderabad | All districts in the State of Telangana | – | – |
| 25 | Uttar Pradesh | Lucknow | Lucknow, Hardoi, Rae Bareli, Sitapur, Lakhimpur Kheri, Unnao, Kanpur Nagar, Kanpur Dehat, Bareilly, Budaun, Shahjahanpur, Pilibhit Ayodhya, Bara Banki, Gonda, Bahraich, Balarampur, and Shrawasti | – | – |
| Prayagraj | Prayagraj, Pratapgarh, Fatehpur, Kaushambi, Amethi, Sultanpur, Banda, Chitrakoot, Hamirpur Mahoba, and Ambedkar Nagar | Varanasi | Varanasi, Ghazipur, Chandauli, Jaunpur, Azamgarh, Ballia, Mau, Mirzapur, Sonbhadra, Bhadohi, Gorakhpur, Basti, Siddharthnagar, Sant Kabir Nagar, Deoria, Maharajganj, and Kushinagar | ||
| Ghaziabad | Ghaziabad, Hapur, Bulandshahar, Gautam Buddha Nagar, Meerut, Baghpat, Saharanpur, Shamli, Muzaffarnagar, Moradabad, Amroha, Sambhal, Rampur, and Bijnor | Agra | 1. Agra, 2.Farrukhabad (Fatehgarh), Auraiya, Kannauj, Mainpuri, Firozabad, Aligarh, Etah, Kasganj, Mathura, Hathras, Jhansi, Lalitpur, Jalaun, and 15 Etawah | ||
| 26 | Uttarakhand | Dehradun | All districts in the State of Uttarakhand | – | – |
| 27 to 29 30 to 36 | West Bengal, Sikkim and Andaman and Nicobar Islands | Kolkata | All districts in the State of West Bengal and Sikkim; and Union Territory of Andaman and Nicobar Islands | – | – |
| Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland and Tripura | Guwahati | All districts in the state of Arunachal Pradesh, Assam, Manipur and Meghalaya | Aizawal (Circuit) | All districts in the state of Mizoram | |
| Kohima (Circuit) | All districts in the state of Nagaland | ||||
| Agartala (Circuit) | All districts in the state of Tripura |
[F. No. A-50050/99/2024-GSTAT-DOR]
VIKASH KUMAR, Dy. Secy.
Note:- The principal Notification was published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii), vide number S.O.3048(E), dated the 31st July, 2024.
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