Notification No. 27/2024-Central Tax: Seeks to amend Notification No. No. 02/2017-Central Tax, dated the 19th June, 2017

Important Keyword: F. No. CBIC-20016/2/2022-GST, Section 3 CGST Act 2017, Section 5 CGST Act 2017, Section 3 IGST Act 2017.

[F. No. CBIC-20016/2/2022-GST]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs

New Delhi, the 25^th November, 2024

Notification No. 27/2024-Central Tax

GST: [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 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 19^th 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 19^th 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 1^st day of December, 2024.

(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.

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