Legal Framework:
Amendment made under section 3 of the Central Goods and Services Tax Act, 2017, and section 3 of the Integrated Goods and Services Tax Act, 2017.
Notification Update:
Government issues G.S.R.(E) to modify the earlier notification No. 2/2017-Central Tax dated 19th June 2017.
Affected Areas:
Changes in Table I, specifically Sl. No. 7 and Sl. No. 14, impacting Commissioner (Appeals I) Delhi, Additional Commissioner (Appeals II) Delhi, Commissioner (Appeals II) Mumbai, and Additional Commissioner (Appeals I) Mumbai.
Jurisdictional Shift:
Detailed notes clarify the jurisdictional rearrangement, specifying the areas under the authority of Commissioner (Appeals I) Delhi and Commissioner (Appeals II) Mumbai.
Effective Date:
The amendment takes immediate effect as per the notification G.S.R. ....(E).
Official Source:
Pramod Kumar, Director, Government of India, issues the directive.
Historical Context:
The principal Notification No. 2/2017-Central Tax, last amended in 2019, continues to evolve to meet administrative requirements.