Notification No: 10/2025 – Central Tax dated 13-03-2025 – Download pdf

Seeks to amend notification No. 02/2017-Central Tax

Summary:
The Ministry of Finance has issued Notification No. 10/2025 – Central Tax, amending Notification No. 02/2017-Central Tax to update the jurisdiction of Central Tax Officers for specific districts in Rajasthan and Tamil Nadu, effective 13th March 2025.
Key Points:
1. Alwar (Rajasthan): Revised jurisdiction now includes Alwar, Khairthal- Tijara, Kotputil-Behror, Bharatpur, Deeg, Dholpur, Dausa, Karauli, Sawaimadhopur, Sikar, and Jhunjhunu.
2. Chennai Outer (Tamil Nadu): New jurisdiction includes Viluppuram, Kallakurich, Thiruvannamalai, vellore, Tirupathur, Ranipet, Tiruvallur, Kanchipuram, Chengalpattu, and Pallavaram Cantonment Board, excluding Chennai Corporation Zone Nos. I to XV and St. Thomas Mount Cantonment Board.
3. Jaipur (Rajasthan): Modifications made to the jurisdiction of Jaipur District (details truncated).

Full Content of the Notification

Seeks to amend notification No. 02/2017-Central Tax.

G.S.R….(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.AlwarDistricts 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 OuterDistricts 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.JaipurDistricts 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.JodhpurDistricts 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.MaduraiDistricts 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.TiruchirapalliDistricts 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.UdaipurDistricts of Udaipur, Salumbar, Rajsamand, Bhilwara, Chittorgarh, Pratapgarh, Dungarpur, Banswara, Bundi, Baran, Kota and Jhalawar in the state of Rajasthan.”;