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Notification No. 10/2025 – GST | Zone Realignment Under CGST

by | Jun 17, 2025 | GST, Notifications | 0 comments

Important Keywords: Notification No. 10/2025 – Central Tax, GST Zone Update 2025, CGST Jurisdiction, Revised GST Commissionerate Areas, GST Tamil Nadu, GST Rajasthan, Finodha GST Experts,

Words: 1161; Read time: 6 minutes.

Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Indirect Taxes and Customs)

New Delhi, the 13th March, 2025

Notification No. 10/2025 – Central Tax: Seeks to amend notification No. 02/2017-Central Tax.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

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, –

  • 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.”;
  • 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”;
  • 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.”;
  • 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.”;
  • 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.”;
  • 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.”;
  • 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.”;

[F. No. CBIC-20016/8/2025-GST]

(Raushan Kumar)
Under Secretary to the Government of India.

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.


Frequently Asked Questions (FAQs): Notification No. 10/2025 – GST

Q1: What is the purpose of Notification No. 10/2025 – Central Tax?

Answer:
This notification amends Notification No. 02/2017–Central Tax to revise jurisdictional Commissionerate’s across Rajasthan and Tamil Nadu. It updates tax administration boundaries to reflect new district formations and administrative units.

Q2: What powers enable the issuance of this notification?

Answer:
The notification is issued under Section 3 read with Section 5 of the CGST Act, 2017, and Section 3 of the IGST Act, 2017. These empower the Central Government to assign tax jurisdiction through official notifications.

Q3: Which Commissionerate zones have been modified in this notification?

Answer:
The notification substitutes entries for the following zones:
✅ Sr. No. 7 – Alwar
✅ Sr. No. 23 – Chennai Outer
✅ Sr. No. 49 – Jaipur
✅ Sr. No. 53 – Jodhpur
✅ Sr. No. 63 – Madurai
✅ Sr. No. 100 – Tiruchirapalli
✅ Sr. No. 102 – Udaipur

Q4: What are the updated districts under the Alwar zone?

Answer:
As per the revised entry:
• Alwar
• Khairthal-Tijara
• Kotputli-Behror
• Bharatpur
• Deeg
• Dholpur
• Dausa
• Karauli
• Sawaimadhopur
• Sikar
• Jhunjhunu
These are all part of Rajasthan’s updated tax jurisdiction under Alwar.

Q5: What does the new definition of Chennai Outer include?

Answer:
It now includes:
• Viluppuram
• Kallakurichi
• Thiruvannamalai
• Vellore
• Tirupathur
• Ranipet
• Tiruvallur
• Kanchipuram
• Chengalpattu
🚫 Excludes Chennai Corporation Zones I–XV and St. Thomas Mount Cantonment Board

Q6: What districts are now covered under Jaipur jurisdiction?

Answer:
The revised Jaipur zone includes:
✔️ Jaipur
✔️ Ajmer
✔️ Beawer
✔️ Tonk (All in Rajasthan)

Q7: What are the revised areas under Jodhpur’s jurisdiction?

Answer:
The new definition adds several western and northern Rajasthan districts:
📌 Jodhpur, Phalodi, Nagaur, Didwana-Kuchaman, Pali, Sirohi, Jalore, Barmer, Balotra, Jaisalmer, Bikaner, Churu, Ganganagar, Hanumangarh

Q8: How does the Madurai jurisdiction now appear under the GST network?

Answer:
Madurai now includes:
• Madurai
• Ramanathapuram
• Sivagangai
• Virudhunagar
• Tuticorin
• Tirunelveli
• Tenkasi
• Kanyakumari
• Theni
• Dindigul (except D. Gudalur village)
🧭 It also includes territorial waters and seabed areas adjacent to Tamil Nadu and Puducherry

Q9: Which areas are included in Tiruchirapalli jurisdiction?

Answer:
Updated coverage includes:
• Tiruchirappalli
• Perambalur
• Ariyalur
• Karur
• Pudukottai
• Thanjavur
• Thiruvarur
• Nagapattinam
• Mayiladuthurai
• Cuddalore
• D. Gudalur (Dindigul District)

Q10: What are the districts under revised Udaipur jurisdiction?

Answer:
The new list includes:
• Udaipur
• Salumbar
• Rajsamand
• Bhilwara
• Chittorgarh
• Pratapgarh
• Dungarpur
• Banswara
• Bundi
• Baran
• Kota
• Jhalawar (All in Rajasthan)

✅ Summary:

Notification No. 10/2025 – Central Tax plays a crucial role in ensuring GST compliance by realigning jurisdictional areas of Commissionerate’s. This update ensures administrative efficiency in emerging district geographies and faster taxpayer servicing in Rajasthan and Tamil Nadu.

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Download PDF: Notification No. 10/2025 – Central Tax


More Information: https://taxinformation.cbic.gov.in/

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