Section 5: The Commissioners of Central Tax (Audit) specified in column (2) of Table IV and the central tax officers subordinate to them are hereby vested with the territorial jurisdiction of the Principal Commissioners of Central Tax or the Commissioners of Central Tax, as the case may be, specified in the corresponding entry in column (3) of the said Table

Q: What does Section 5 of The Integrated Goods and Services Tax Act, 2017 (IGST) deal with?

Section 5 IGST pertains to "The Commissioners of Central Tax (Audit) specified in column (2) of Table IV and the central tax officers subordinate to them are hereby vested with the territorial jurisdiction of the Principal Commissioners of Central Tax or the Commissioners of Central Tax, as the case may be, specified in the corresponding entry in column (3) of the said Table". It is part of the The Integrated Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 5 of The Integrated Goods and Services Tax Act, 2017 (IGST) governs the Commissioners of Central Tax (Audit) specified in column (2) of Table IV and the central tax officers subordinate to them are hereby vested with the territorial jurisdiction of the Principal Commissioners of Central Tax or the Commissioners of Central Tax, as the case may be, specified in the corresponding entry in column (3) of the said Table. As verified on 19 May 2026.

Q: Is Section 5 IGST still in force?

Yes, Section 5 of the The Integrated Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 5 IGST?

धारा 5 IGST is the Devanagari Hindi reference for Section 5 of the The Integrated Goods and Services Tax Act, 2017. Section 5 of The Integrated Goods and Services Tax Act, 2017 (IGST) governs the Commissioners of Central Tax (Audit) specified in column (2) of Table IV and the central tax officers subordinate to them are hereby vested with the territorial jurisdiction of the Principal Commissioners of Central Tax or the Commissioners of Central Tax, as the case may be, specified in the corresponding entry in column (3) of the said Table. As verified on 19 May 2026.

Q: What is Dhara 5 IGST?

Dhara 5 IGST is the Roman Hindi reference for Section 5 of the The Integrated Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 5 of The Integrated Goods and Services Tax Act, 2017 (IGST) governs the Commissioners of Central Tax (Audit) specified in column (2) of Table IV and the central tax officers subordinate to them are hereby vested with the territorial jurisdiction of the Principal Commissioners of Central Tax or the Commissioners of Central Tax, as the case may be, specified in the corresponding entry in column (3) of the said Table. As verified on 19 May 2026.

Q: How to cite Section 5 of The Integrated Goods and Services Tax Act, 2017?

Cite as: "Section 5, The Integrated Goods and Services Tax Act, 2017 (IGST)" in legal briefs. For academic writing, use the BlueBook format: The Integrated Goods and Services Tax Act, 2017, § 5 (India).

Law on Tips Editorial Board

Table I

Jurisdiction of Principal Chief Commissioner/ Chief Commissioner of Central Tax in terms of Principal Commissioners/ Commissioners of Central Tax, Commissioners of Central Tax (Appeals), Additional Commissioner of Central Tax (Appeals) and Commissioners of Central Tax (Audit)

Sl. No.

Principal Chief Commissioner/ Chief

Commissioner of Central Tax

Jurisdiction of Principal Chief Commissioner/

Chief Commissioner of Central Tax in terms of Principal

Commissioner/ Commissioner of Central Tax

Jurisdiction of Principal Chief Commissioner/

Chief Commissioner of Central Tax in terms of Commissioner

(Appeals) and Additional Commissioner (Appeals)

Jurisdiction of Principal Chief Commissioner/

Chief Commissioner of Central Tax in terms of Commissioner

(Audit)

(1)

(2)

(3)

(4)

(5)

1

Principal Chief Commissioner Ahmedabad

1.3.1

Commissioner Ahmedabad North

1.4.1.

Commissioner (Appeals) Ahmedabad and Additional

Commissioner (Appeals) Ahmedabad

1.5.1

Commissioner (Audit) Ahmedabad

1.3.2

Principal Commissioner Ahmedabad South

1.3.3

Commissioner Gandhinagar

1.3.4

Commissioner Rajkot

1.4.2

Commissioner (Appeals) Rajkot and Additional

Commissioner (Appeals) Rajkot

1.5.2

Commissioner (Audit) Rajkot

1.3.5

Commissioner Bhavnagar

1.3.6

Commissioner Kutch (Gandhidham)

2

Principal Chief Commissioner Bengaluru

2.3.1

Principal Commissioner Bengaluru East

2.4.1

Commissioner (Appeals I) Bengaluru and

Additional Commissioner (Appeals I) Bengaluru

2.5.1

Commissioner (Audit I) Bengaluru

2.3.2

Commissioner Bengaluru South

2.3.3

Commissioner Bengaluru North

2.4.2

Commissioner (Appeals II) Bengaluru and

Additional Commissioner (Appeals II) Bengaluru

2.5.2

Commissioner (Audit II) Bengaluru

2.3.4

Commissioner Bengaluru North West

2.3.5

Principal Commissioner Bengaluru West

2.4.3

Commissioner (Appeals ) Mysuru and Additional

Commissioner (Appeals) Mysuru

2.5.3

Commissioner (Audit) Mysuru

2.3.6

Principal Commissioner Mysuru

2.3.7

Commissioner Belgavi

2.4.4

Commissioner (Appeals) Belgavi and Additional

Commissioner (Appeals) Belgavi

2.5.4

Commissioner (Audit) Belgavi

2.3.8

Commissioner Mangalore

3

Chief Commissioner Bhopal

3.3.1

Principal Commissioner Bhopal

3.4.1

Commissioner (Appeals) Bhopal and Additional

Commissioner (Appeals) Bhopal

3.5.1

Commissioner (Audit) Bhopal

3.3.2

Commissioner Jabalpur

3.3.3

Principal Commissioner Raipur

3.4.2

Commissioner (Appeals) Raipur and Additional

Commissioner (Appeals) Raipur

3.5.2

Commissioner (Audit) Raipur

3.3.4

Commissioner Indore

3.4.3

Commissioner (Appeals) Indore and Additional

Commissioner (Appeals) Indore

3.5.3

Commissioner (Audit) Indore

3.3.5

Commissioner Ujjain

4

Chief Commissioner Bhubaneswar

4.3.1

Principal Commissioner Bhubaneswar

4.4.1

Commissioner (Appeals) Bhubaneswar and

Additional Commissioner (Appeals) Bhubaneswar

4.5.1

Commissioner (Audit) Bhubaneswar

4.3.2

Commissioner Rourkela

5

Chief Commissioner Chandigarh

5.3.1

Principal Commissioner Chandigarh

5.4.1

Commissioner (Appeals) Chandigarh and Additional

Commissioner (Appeals) Chandigarh

5.5.1

Commissioner (Audit) Chandigarh

5.3.2

Commissioner Shimla

5.3.3

Commissioner Jammu

5.4.2

Commissioner (Appeals) Jammu and Additional

Commissioner (Appeals) Jammu

5.5.2

Commissioner (Audit) Jammu

5.3.4

Principal Commissioner Ludhiana

5.4.3

Commissioner (Appeals) Ludhiana and Additional

Commissioner (Appeals) Ludhiana

5.5.3

Commissioner (Audit) Ludhiana

5.3.5

Commissioner Jalandhar

6

Principal Chief Commissioner Chennai

6.3.1

Principal Commissioner Chennai North

6.4.1

Commissioner (Appeals I) Chennai and Additional

Commissioner (Appeals I) Chennai

6.5.1

Commissioner (Audit I) Chennai

6.3.2

Commissioner Puducherry

6.3.3

Commissioner Chennai South

6.4.2

Commissioner (Appeals II) Chennai and Additional

Commissioner (Appeals II) Chennai

6.5.2

Commissioner (Audit II) Chennai

6.3.4

Commissioner Chennai Outer

6.3.5

Principal Commissioner Coimbatore

6.4.3

Commissioner (Appeals)Coimbatore and Additional

Commissioner (Appeals) Coimbatore

6.5.3

Commissioner (Audit) Coimbatore

6.3.6

Commissioner Tiruchirapally

6.3.7

Commissioner Madurai

6.3.8

Commissioner Salem

7

Principal Chief Commissioner Delhi

7.3.1

Principal Commissioner Delhi North

7.4.1

Commissioner (Appeals I) Delhi and Additional

Commissioner (Appeals I) Delhi

7.5.1

Commissioner (Audit I) Delhi

7.3.2

Commissioner Delhi East

7.3.3

Principal Commissioner Delhi South

7.4.2

Commissioner (Appeals II) Delhi and Additional

Commissioner (Appeals II) Delhi

7.5.2

Commissioner (Audit II) Delhi

7.3.4

Commissioner Delhi West

8

Chief Commissioner Guwahati

8.3.1

Principal Commissioner Guwahati

8.4.1

Commissioner (Appeals) Guwahati and Additional

Commissioner (Appeals) Guwahati and Additional Commissioner

(Appeals) Shillong

8.5.1

Commissioner (Audit) Shillong

8.3.2

Commissioner Dibrugarh

8.3.3

Commissioner Shillong

8.3.4

Commissioner Itanagar

8.3.5

Commissioner Dimapur

8.3.6

Commissioner Imphal

8.3.7

Commissioner Aizawl

8.3.8

Commissioner Agartala

9

Chief Commissioner Hyderabad

9.3.1

Principal Commissioner Hyderabad

9.4.1

Commissioner (Appeals I) Hyderabad and

Additional Commissioner (Appeals I) Hyderabad

9.5.1

Commissioner (Audit I) Hyderabad

9.3.2

Commissioner Rangareddy

9.3.3

Commissioner Medchal

9.4.2

Commissioner (Appeals II) Hyderabad and

Additional Commissioner (Appeals II) Hyderabad

9.5.2

Commissioner (Audit II)

9.3.4

Commissioner Hyderabad Secunderabad

10

Chief Commissioner Jaipur

10.3.1

Principal Commissioner Jaipur

10.4.1

Commissioner (Appeals) Jaipur and Additional

Commissioner (Appeals) Jaipur

10.5.1

Commissioner (Audit) Jaipur

10.3.2

Commissioner Alwar

10.3.3

Commissioner Jodhpur

10.4.2

Commissioner (Appeals) Jodhpur and Additional

Commissioner (Appeals) Jodhpur

10.5.2

Commissioner (Audit) Jodhpur

10.3.4

Commissioner Udaipur

11

Principal Chief Commissioner Kolkata

11.3.1

Principal Commissioner Kolkata North

11.4.1

Commissioner (Appeals I) Kolkata and Additional

Commissioner (Appeals I) Kolkata

11.5.1

Commissioner (Audit I) Kolkata

11.3.2

Commissioner Kolkata South

11.3.3

Commissioner Howrah

11.4.2

Commissioner (Appeals II) Kolkata and Additional

Commissioner (Appeals II) Kolkata

11.5.2

Commissioner (Audit II) Kolkata

11.3.4

Commissioner Haldia

11.3.5

Commissioner Siliguri

11.4.3

Commissioner (Appeals) Siliguri and Additional

Commissioner (Appeals) Siliguri

11.5.3

Commissioner (Audit) Durgapur

11.3.6

Commissioner Bolpur

12

Principal Chief Commissioner Lucknow

12.3.1

Principal Commissioner Lucknow

12.4.1

Commissioner (Appeals) Lucknow and Additional

Commissioner (Appeals) Lucknow

12.5.1

Commissioner (Audit) Lucknow

12.3.2

Commissioner Agra

12.3.3

Commissioner Kanpur

12.4.2

Commissioner (Appeals) Allahabad and Additional

Commissioner (Appeals) Allahabad

12.5.2

Commissioner (Audit) Kanpur

12.3.4

Commissioner Allahabad

12.3.5

Commissioner Varanasi

13

Chief Commissioner Meerut

13.3.1

Principal Commissioner Meerut

13.4.1

Commissioner (Appeals) Meerut and Additional

Commissioner (Appeals) Meerut

13.5.1

Commissioner (Audit) Meerut

13.3.2

Commissioner Ghaziabad

13.3.3

Principal Commissioner Noida

13.4.2

Commissioner (Appeals) Noida and Additional

Commissioner (Appeals) Noida

13.5.2

Commissioner (Audit) Noida

13.3.4

Commissioner Gautam Buddh Nagar

13.3.5

Commissioner Dehradun

13.4.3

Commissioner (Appeals) Dehradun and Additional

Commissioner (Appeals) Dehradun

13.5.3

Commissioner (Audit) Dehradun

14

Principal Chief Commissioner Mumbai

14.3.1

Principal Commissioner Mumbai South

14.4.1

Commissioner (Appeals I) Mumbai and Additional

Commissioner (Appeals I) Mumbai

14.5.1

Commissioner (Audit I) Mumbai

14.3.2

Principal Commissioner Mumbai East

14.4.2

Commissioner (Appeals II) Mumbai and Additional

Commissioner (Appeals II) Mumbai

14.5.2

Commissioner (Audit II) Mumbai

14.3.3

Commissioner Mumbai Central

14.3.4

Commissioner Mumbai West

14.4.3

Commissioner (Appeals III) Mumbai and Additional

Commissioner (Appeals III) Mumbai

14.5.3

Commissioner (Audit III) Mumbai

14.3.5

Commissioner Palghar

14.3.6

Commissioner Raigarh

14.4.4

Commissioner (Appeals) Raigarh and Additional

Commissioner (Appeals) Raigarh

14.5.4

Commissioner (Audit) Raigarh

14.3.7

Commissioner Navi Mumbai

14.3.8

Commissioner Belapur

14.3.9

Commissioner Thane

14.4.5

Commissioner (Appeals) Thane and Additional

Commissioner (Appeals) Thane

14.5.5

Commissioner (Audit) Thane

14.3.10

Commissioner Thane Rural

14.3.11

Commissioner Bhiwandi

15

Chief Commissioner Nagpur

15.3.1

Principal Commissioner Nagpur-I

15.4.1

Commissioner (Appeals) Nagpur and Additional

Commissioner (Appeals) Nagpur

15.5.1

Commissioner (Audit) Nagpur

15.3.2

Commissioner Nagpur-II

15.3.3

Commissioner Nashik

15.4.2

Commissioner (Appeals) Nashik and Additional

Commissioner (Appeals) Nashik

15.5.2

Commissioner (Audit) Nashik

15.3.4

Commissioner Aurangabad

16

Chief Commissioner Panchkula

16.3.1

Principal Commissioner Gurugram

16.4.1

Commissioner (Appeals) Gurugram and Additional

Commissioner (Appeals) Gurugram

16.5.1

Commissioner (Audit) Gurugram

16.3.2

Commissioner Faridabad

16.3.3

Commissioner Panchkula

16.4.2

Commissioner (Appeals) Panchkula and Additional

Commissioner (Appeals) Panchkula

16.5.2

Commissioner (Audit) Panchkula

16.3.4

Commissioner Rohtak

17

Chief Commissioner Pune

17.3.1

Principal Commissioner Pune-I

17.4.1

Commissioner (Appeals) Pune-I and Additional

Commissioner (Appeals) Pune-I

17.5.1

Commissioner (Audit I) Pune

17.3.2

Commissioner Kolhapur

17.3.3

Commissioner Pune-II

17.4.2

Commissioner (Appeals) Pune-II and Additional

Commissioner (Appeals) Pune-II

17.5.2

Commissioner (Audit II) Pune

17.3.4

Commissioner Goa

17.4.3

Commissioner (Appeals) Goa and Additional

Commissioner (Appeals) Goa

18

Chief Commissioner Ranchi

18.3.1

Principal Commissioner Patna-I

18.4.1

Commissioner (Appeals) Patna and Additional

Commissioner (Appeals) Patna

18.5.1

Commissioner (Audit) Patna

18.3.2

Commissioner Patna-II

18.3.3

Principal Commissioner Ranchi

18.4.2

Commissioner (Appeals) Ranchi and Additional

Commissioner

18.5.2

Commissioner (Audit) Ranchi

18.3.4

Commissioner Jamshedpur (Appeals) Ranchi

19

Chief Commissioner Thiruvananthapuram

19.3.1

Commissioner Thiruvananthapuram

19.4.1

Commissioner (Appeals) Kochi and Additional

Commissioner (Appeals) Kochi

19.5.1

Commissioner (Audit) Kochi

19.3.2

Principal Commissioner Kochi

19.3.3

Commissioner Kozhikode

20

Chief Commissioner Vadodara

20.3.1

Principal Commissioner Vadodara-I

20.4.1

Commissioner (Appeals) Vadodara and Additional

Commissioner (Appeals) Vadodara

20.5.1

Commissioner (Audit) Vadodara

20.3.2

Commissioner Vadodara-II

20.3.3

Commissioner Surat

20.4.2

Commissioner (Appeals) Surat and Additional

Commissioner (Appeals) Surat

20.5.2

Commissioner (Audit) Surat

20.3.4

Commissioner Daman

21

Chief Commissioner Visakhapatnam (Amaravathi)

21.3.1

Principal Commissioner Visakhapatnam

21.4.1

Commissioner (Appeals) Guntur and Additional

Commissioner (Appeals) Guntur

21.5.1

Commissioner (Audit) Guntur

21.3.2

Commissioner Guntur

21.3.3

Commissioner Tirupati

Table II

Territorial Jurisdiction of Principal Commissioner/ Commissioner of Central Tax

Sl. No.

Principal Commissioner/ Commissioner of

Central Tax

Territorial Jurisdiction

(1)

(2)

(3)

1

Agartala

State of Tripura.

2

Agra

Districts of Agra, Firozabad, Mahamaya Nagar,

Mathura, Aligarh, Auraiya, Etawah, Kasi Ram Nagar and Etahin the

State of Uttar Pradesh.

3

Ahmedabad North

Entire area on the eastern side of Sabarmati

river starting from Nehru Bridge towards northern side of Relief

road extending up to Kalupur, on southern side to the east of

railway tracks from Kalupur bridge to Sarangpur Bridge. From

Sarangpur Bridge to the northern side of the road from Sarangpur

Bridge to the corner of Patel Mills on Rakhial Road via

Hathikhai. From Patel Mills, there is an imaginary boundary lying

on the outer boundary of Patel Mills and Raipur Mills (including

both mills) and, then, the wall separating the Raipur Mills and

Vivekanand Mill, the imaginary boundary runs through the roads

between Rakhial Society and Rakhial Village passing through the

backside of Monogram Mills upto Naroda Highway. From there, it

includes the area lying on the eastern side of Narol-Naroda

Highway upto the intersection of Narol- Naroda Highway and Odhav

Road at Indian Oil Corporation, and Muthia, Ainasan, Pardhol,

Vehlal, Juka, NarodaLialsis, Navrangpur Village of DascroiTaluk.

The jurisdiction also includes the entire area of City Taluka

west of Sabarmati River (excluding the area falling South from

the line running from Nehru Bridge to Navrangpur Police Station

via Ashram Road, Swastik Char Rasta, Commerce Six Road towards

Drive-in Road uptoThaltej Cross Road on S.G. Highway, from

Thaltej Cross Road upto the Sanand Cross Road Road on S G highway

on west side, on south side Ahmedabad City Taluka limit and on

east side Sabarmati river from Nehru bridge upto Ahmedabad City

Taluka limit towards South) and all villages of Daskroi Taluka,

on the western side of Sabarmati River. The jurisdiction also

includes Sanand, Dholka, Dholera, Bavla, Mandal, Dhanduka,

Viramgam and Detroj-Rampura Taluka of Ahmedabad District in the

State of Gujarat.

4

Ahmedabad South

Area covering the

City Taluka and the Daskroi Taluka in the District of Ahmedabad

excluding (1) The area to the North of the Road starting from

Riverfront near Times of India Office till S.G. highway via

Swastik Char Rasta, Vijay Char Rasta, Memnagar Cross Road and

Drive-in Road.

(2) Area to the west of S.G. highway starting

from Thaltej Cross Roads towards Sanand Crossroads till the

limits of city taluka. (3) The portions and villages of both the

talukas included in the jurisdiction of Ahmedabad North

Commissionerate in the State of Gujarat.

5

Aizawl

State of Mizoram

6

Allahabad

Districts of Allahabad, SantRavidas Nagar,

Jaunpur, Sultanpur, Amethi (Gauriganj), Pratapgarh, Kaushambi,

Chitrakoot, Banda, Fatehpur, Basti, Ambedkar Nagar, Faizabad and

Raebareli in the State of Uttar Pradesh.

7

Alwar

Districts of Alwar, Bharatpur, Dholpur, Dausa,

Karauli, SawaiMadhopur, Sikar and Jhunjhunu in the State of

Rajasthan.

8

Aurangabad

Districts of Aurangabad, Jalna, Hingoli,

Parbhani, Nanded, Latur, Osmanabad and Beed in the State of

Maharashtra.

9

Belapur

The areas falling under following pin codes:

400614, 400701 to 400707, 400709 and 400710 in the State of

Maharashtra.

10

Belgavi

Districts of Bidar,

Gulbarga, Bijapur, Raichur, Bagalkot, Belgaum, Dharwar, Gadag,

Bellary, Koppal, and Yadgir in the State of Karnataka covered

under the postal pin code including:

580001, 580002, 580003, 580004, 580005, 580006,

580007, 580008, 580009, 580011, 580020, 580021, 580023, 580024,

580025, 580026, 580028, 580029, 580030, 580031, 580032, 580112,

580114, 580118, 581103, 581105, 581107, 581113, 581117, 581195,

581196, 581201, 581204, 581206, 581207, 581209, 582101, 582102,

582103, 582111, 582112, 582113, 582114, 582115, 582116, 582117,

582118, 582119, 582120, 582201, 582202, 582203, 582204, 582205,

582206, 582207, 582208, 582209, 582210, 582211, 583101, 583102,

583103, 583104, 583111, 583112, 583113, 583114, 583115, 583116,

583117, 583118, 583119, 583120, 583121, 583122, 583123, 583124,

583126, 583128, 583129, 583130, 583132, 583134, 583135, 583136,

583152, 583201, 583203, 583211, 583212, 583214, 583215, 583216,

583217, 583218, 583219, 583220, 583221, 583222, 583223, 583224,

583225, 583226, 583227, 583228, 583229, 583230, 583231, 583232,

583233, 583234, 583235, 583236, 583237, 583238, 583239, 583268,

583275, 583276, 583277, 583278, 583279, 583280, 583281, 583282,

583283, 584101, 584102, 584103, 584111, 584113, 584115, 584116,

584118, 584120, 584122, 584123, 584124, 584125, 584126, 584127,

584128, 584129, 584132, 584133, 584134, 584135, 584136, 584138,

584139, 584140, 584143, 584167, 584170, 584202, 584203, 585101,

585102, 585103, 585104, 585105, 585106, 585201, 585202, 585210,

585211, 585212, 585213, 585214, 585215, 585216, 585217, 585218,

585219, 585220, 585221, 585222, 585223, 585224, 585225, 585226,

585227, 585228, 585229, 585236, 585237, 585265, 585287, 585290,

585291, 585292, 585301, 585302, 585303, 585304, 585305, 585306,

585307, 585308, 585309, 585310, 585311, 585312, 585313, 585314,

585315, 585316, 585317, 585318, 585319, 585320, 585321, 585322,

585323, 585324, 585325, 585326, 585327, 585328, 585329, 585330,

585331, 585353, 585355, 585401, 585402, 585403, 585411, 585412,

585413, 585414, 585415, 585416, 585417, 585418, 585419, 585421,

585436, 585437, 585443, 586101, 586102, 586103, 586104, 586108,

586109, 586111, 586112, 586113, 586114, 586115, 586116, 586117,

586118, 586119, 586120, 586121, 586122, 586123, 586124, 586125,

586127, 586128, 586129, 586130, 586201, 586202, 586203, 586204,

586205, 586206, 586207, 586208, 586209, 586210, 586211, 586212,

586213, 586214, 586215, 586216, 586217, 587101, 587102, 587103,

587111, 587112, 587113, 587114, 587115, 587116, 587117, 587118,

587119, 587120, 587121, 587122, 587124, 587125, 587154, 587155,

587201, 587202, 587203, 587204, 587205, 587206, 587207, 587301,

587311, 587312, 587313, 587314, 587315, 587316, 587330, 590001,

590003, 590005, 590006, 590008, 590009, 590010, 590011, 590014,

590015, 590016, 590018, 590019, 591101, 591102, 591103, 591104,

591106, 591107, 591108, 591109, 591110, 591111, 591112, 591113,

591114, 591115, 591116, 591117, 591118, 591119, 591120, 591121,

591122, 591123, 591124, 591125, 591126, 591127, 591128, 591129,

591130, 591131, 591136, 591143, 591147, 591153, 591156, 591173,

591201, 591211, 591212, 591213, 591214, 591215, 591216, 591217,

591218, 591219, 591220, 591221, 591222, 591223, 591224, 591225,

591226, 591227, 591228, 591229, 591230, 591231, 591232, 591233,

591234, 591235, 591236, 591237, 591238, 591239, 591240, 591241,

591242, 591243, 591244, 591245, 591246, 591247, 591248, 591254,

591263, 591265, 591287, 591301, 591302, 591303, 591304, 591305,

591306, 591307, 591308, 591309, 591310, 591311, 591312, 591313,

591314, 591315, 591316, 591317, 591340 and 591344.

11

Bengaluru East

Areas falling under

the following postal pin codes in the jurisdiction of part of

Bengaluru Urban District, part of Bengaluru Rural District, Kolar

District, in the State of Karnataka:

560005, 560007,

560008, 560016, 560017,560025, 560033, 560035, 560036,

560037,560038, 560042, 560043, 560047, 560048, 560049, 560066,

560067, 560071, 560075, 560084, 560087, 560093, 560103, 562114,

562122, 562125, 562129, 563101, 563102, 563103, 563113, 563114,

563115, 563116, 563117, 563118, 563119, 563120, 563121, 563122,

563126, 563127, 563128, 563129, 563130, 563131, 563132, 563133,

563134, 563135, 563136, 563137, 563138, 563139, 563160, 563161

and 563162.

Any other pin codes falling within Kolar

District which are not mentioned specifically in the jurisdiction

of any of the Commissionerates.

12

Bengaluru North

The areas falling

under the following postal pin codes in the jurisdiction of part

of Bengaluru Urban District, part of Bengaluru Rural District,

Chikkaballapura District in the State of Karnataka:

560001, 560003,

560006, 560009, 560012, 560014, 560020, 560021, 560024, 560032,

560045, 560046, 560051, 560052, 560054, 560055, 560063, 560064,

560065, 560077, 560080, 560092, 560094, 560097, 560106, 560300,

561203, 561204, 561205, 561206, 561207, 561208, 561209, 561210,

561211, 561212, 561213, 561228, 562101, 562102, 562103, 562104,

562105, 562110, 562135, 562149, 562157, 562163, 562164, 563123,

563124, 563125, 563146 and 563159.

Any other pin codes falling within the

jurisdiction of Bengaluru Rural District and Chikkaballpura

District which are not mentioned specifically in the jurisdiction

of any of the Commissionerates.

13

Bengaluru North West

The areas falling

under the following postal pin codes in the jurisdiction of part

of Bengaluru Urban District, part of Bengaluru Rural District,

Tumkur District, Chitradurga District, Davangere District and

Haveri District in the State of Karnataka:

560013, 560015,

560022, 560031, 560057,560058, 560073, 560088, 560089, 560090,

560091, 560107, 561202, 562111, 562123, 562132, 562162, 572101,

572102, 572103, 572104, 572105, 572106, 572107, 572111, 572112,

572113, 572114, 572115, 572116, 572117, 572118, 572119, 572120,

572121, 572122, 572123, 572124, 572125, 572126, 572127, 572128,

572129, 572130, 572132, 572133, 572134, 572135, 572136, 572137,

572138, 572139, 572140, 572141, 572142, 572143, 572144, 572145,

572168, 572175, 572201, 572202, 572211, 572212, 572213, 572214,

572215, 572216, 572217, 572218, 572219, 572220, 572221, 572222,

572223, 572224, 572225, 572226, 572227, 572228, 573114, 577001,

577002, 577003, 577004, 577005, 577006, 577213, 577215, 577217,

577218, 577219, 577221, 577223, 577224, 577230, 577231, 577501,

577502, 577511, 577512, 577513, 577514, 577515, 577516, 577517,

577518, 577519, 577520, 577521, 577522, 577523, 577524, 577525,

577526, 577527, 577528, 577529, 577530, 577531, 577532, 577533,

577534, 577535, 577536, 577537, 577538, 577539, 577540, 577541,

577542, 577543, 577544, 577545, 577546, 577551, 577552, 577553,

577554, 577555, 577556, 577557, 577558, 577566, 577589, 577596,

577597, 577598, 577599, 577601, 577602, 581101, 581102, 581104,

581106, 581108, 581109, 581110, 581111, 581112, 581115, 581116,

581118, 581119, 581120, 581123, 581126, 581128, 581145, 581148,

581193, 581197, 581198, 581202,581203, 581205, 581208, 581210,

581211, 581212, 581213, 583125, 583127, 583131, 583137and 583213.

Any other pin codes falling within the

jurisdiction of Tumkur District, Chitradurga District, Davangere

District and Haveri District which are not mentioned specifically

in the jurisdiction of any of the Commissionerates

14

Bengaluru South

The areas falling

under the following postal pin codes in the jurisdiction of part

of Bengaluru Urban District in the State of Karnataka:

560002, 560004,

560011, 560027, 560029, 560030, 560034, 560041, 560068, 560069,

560076, 560078, 560081, 560083, 560095,560099, 560100, 560102,

560105, 560108, 560111, 560112, 560114, 560210, 561229, 562106,

562107, 562158.

Any other pin codes falling within the

jurisdiction of Bengaluru Urban Districts which are not mentioned

specifically in the jurisdiction of any of the Commissionerates.

15

Bengaluru West

Areas falling under

the following postal pin codes in the jurisdiction of part of

Bengaluru Urban District and Ramnagaram District, in the State of

Karnataka:

560010, 560018,

560019,560023, 560026, 560028, 560039, 560040, 560044, 560050,

560053, 560056, 560059, 560060, 560061, 560062,560070, 560072,

560074, 560079, 560082, 560085, 560086, 560096, 560098, 560104,

560109, 560110,561101,561201, 562108, 562109, 562112, 562117,

562119, 562120, 562121, 562126, 562127, 562128, 562130,562131,

562138, 562145, 562159, 562160, 562161 571501 and 571511.

Any other pin codes falling within the

jurisdiction of Ramnagaram District which are not mentioned

specifically in the jurisdiction of any of the Commissionerates.

16

Bhavnagar

Districts of Bhavnagar, Surendranagar, Amreli,

Junagadh, Porbandar, Gir-Somnath and Botad in the State of

Gujarat.

17

Bhiwandi

The areas falling under following pin codes:

400607, 400608, 400615, 401204, 421101, 421302, 421305, 421308,

421311 and 421312 in the State of Maharashtra.

18

Bhopal

Districts of Bhopal, Vidisha, Raisen,

Hoshangabad, Harda, Sehore, Betul, Sagar, Rajgarh, Gwalior, Guna,

Bhind, Morena, Sheopur, Shivpuri, Ashoknagar, Datia in the State

of Madhya Pradesh.

19

Bhubaneswar

Districts of Khurda,

Cuttack, Kendrapara, Jagatsinghpur, Puri, Jajpur, Bhadrak,

Balasore, Dhenkanal, Nayagarh, Ganjam, Rayagada, Gajapati,

Koraput, Malkangiri, Nabrangpur, Kandhamal and Kalahandi in the

State of Odisha.

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 Odisha.

20

Bolpur

Districts of Murshidabad, Birbhum, Purulia,

Purba Bardhman, Paschim Bardhman and Bankura in the State of West

Bengal.

21

Chandigarh

Union Territory of Chandigarh.

22

Chennai North

Chennai Corporation

Zone Nos. I to IX.(From Ward no. 1 to 126 in existence as on

01-04-2017) in the State of Tamil Nadu.

The continental shelf

and exclusive economic zone contiguous to the eastern coast of

India.

Explanation.- The eastern coast of India

refers to the coast adjacent to the states or Union Territories,

as the case may be, of West Bengal, Odisha, Andhra Pradesh,

Puducherry, Tamil Nadu and Andaman and Nicobar Islands.

23

Chennai Outer

Districts of Villupuram, Thiruvannamalai,

Vellore, Thiruvallur, Kanchipuram 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.

24

Chennai South

Areas comprising of Chennai Corporation Zones

Nos. X to XV (From Ward No. 127 to 200 in existence as on

01-04-2017) and St. Thomas Mount Cantonment Board in the State of

Tamil Nadu.

25

Coimbatore

Districts of Coimbatore, Nilgiris and the

District of Tirupur excluding Dharapuram, Kangeyam and Uthukkuli

Taluks in the State of Tamil Nadu.

26

Daman

Union territories of Daman and Diu and Dadra and

Nagar Haveli.

27

Dehradun

State of Uttarakhand.

28

Delhi East

Areas falling under

the following postal pin codes in the jurisdiction of part of

Revenue Districts namely, East Delhi, South Delhi, New Delhi,

North East Delhi, Shahdara and South East Delhi in the Union

Territory of Delhi.

110003, 110013, 110014, 110019, 110024, 110025,

110031, 110032, 110044, 110049, 110051, 110053, 110065, 110090,

110091, 110092, 110093, 110094, 110095, 110096, 110098, 110099.

29

Delhi North

Areas falling under

the following postal pin codes in the jurisdiction of part of

Revenue Districts namely, Central Delhi, North Delhi and North

West Delhi in the Union Territory of Delhi.

110002, 110005, 110006, 110007, 110009, 110033,

110035, 110036, 110039, 110040, 110042, 110054, 110055, 110060,

110082, 110084, 110088.

30

Delhi South

Areas falling under

the following postal pin codes in the jurisdiction of part of

Revenue Districts namely, New Delhi, South Delhi, South East

Delhi and South West Delhi in the Union Territory of Delhi.

110001, 110004, 110010, 110011, 110012, 110016,

110017, 110020, 110021, 110022, 110023, 110028, 110029, 110030,

110037, 110038, 110043, 110045, 110046, 110047, 110048, 110050,

110057, 110061, 110062, 110066, 110067, 110068, 110069, 110070,

110071, 110072, 110073, 110074, 110075, 110076, 110077, 110078,

110079, 110080, 110097.

31

Delhi West

Areas falling under

the following postal pin codes in the jurisdiction of part of

Revenue Districts namely, North Delhi, West Delhi, Central Delhi

and North West Delhi in the Union Territory of Delhi.

110008, 110015, 110018, 110026, 110027, 110034,

110041, 110052, 110056, 110058, 110059, 110063, 110064, 110081,

110083, 110085, 110086, 110087, 110089.

32

Dibrugarh

Districts of Tinsukia, Dibrugarh, Charaideo,

Sivasagar, Jorhat, Golaghat, Majuli, Darrang, Udalguri, Sonitpur,

Biswanath, Lakhimpur and Dhemaji in the State of Assam.

33

Dimapur

State of Nagaland

34

Faridabad

Districts namely Faridabad, Palwal, Mewat,

Rewariand Mahendergarh in the State of Haryana.

35

Gandhinagar

Districts of Gandhinagar, Sabarkantha, Aravalli,

Mehsana, Banaskantha and Patan districts in the State of Gujarat.

36

Gautam Buddha Nagar

District of Gautam Buddh Nagar (excluding the

areas falling under the jurisdiction of New Okhla Industrial

Development Authority (NOIDA) in the District of GautamBuddh

Nagar) and Districts of Bulandshahar, Bareilly, Badaun, Sambhal

and Pilibhit in the State of Uttar Pradesh.

37

Ghaziabad

District of Ghaziabad in the State of Uttar

Pradesh.

38

Goa

State of Goa.

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 Goa.

39

Guntur

Districts of Guntur,

Krishna, West Godavari, PottiSriramulu Nellore and Prakasam in

the State of Andhra Pradesh.

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 Andhra Pradesh.

40

Gurugram

Revenue District of Gurugram in the State of

Haryana.

41

Guwahati

Districts of Kamrup (Metro), Kamrup (Rural),

Baksa, Kokrajhar, Bongaigon, Chirang, Barapeta, Dhubri, South

Salmara-Mankachar, Nalbari, Goalpara, Morigaon, Nagoan, Hojai,

East KarbiAnglong, West KarbiAnglong, DimaHasao, Cachar,

Hailakandi and Karimganj in the State of Assam.

42

Haldia

Union Territory of

Andaman and Nicobar Islands, Districts of Purba Medinipur,

Paschim Medinipur, Jhargram and Block Amta-I, Amta-II, Bagnan I,

Jagatballavpur, Panchala, Udaynarayanpur, Domjur and Uluberia II

of Howrah District in the State of West Bengal.

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 West Bengal and

the Union territory of Andaman and Nicobar Islands.

43

Howrah

Districts of Hooghly and Howrah except Blocks

Amta-I, Amta II, Bagnan-I, Jagatballavpur, Panchala,

Udaynarayanpur, Domjur and Uluberia II in the district of Howrah

in the State of West Bengal.

44

Hyderabad

Ward No. 24,26 to 80,89 and 91 to 103 of Greater

Hyderabad Municipal Corporation falling in Hyderabad District and

Rajendranagar Mandal of Rangareddy District in the State of

Telangana.

45

Imphal

State of Manipur.

46

Indore

Districts of Indore and Dewas in the State of

Madhya Pradesh.

47

Itanagar

State of Arunachal Pradesh.

48

Jabalpur

Districts of Jabalpur, Narsinghpur, Mandla,

Dindori, Katni, Umaria, Shahdol, Anuppur, Chhindwara, Seoni,

Balaghat, Satna, Panna, Rewa, Sidhi, Singroli, Damoh, Chhatarpur

and Tikamgarh in the State of Madhya Pradesh.

49

Jaipur

Districts of Jaipur, Ajmer, and Tonk in the

State of Rajasthan.

50

Jalandhar

Districts of Amritsar, Tarn Taran, Gurdaspur,

Jalandhar, Kapurthala, Pathankot, Shaheed Bhagat Singh Nagar and

Hoshiarpur in the State of Punjab.

51

Jammu

[Union territory of jammu and kashmir and Union territory of Ladakh] [Substituted 'State of Jammu and Kashmir' by Notificaiton No. G.S.R. 820(E), dated 31.10.2019.].

52

Jamshedpur

Districts of East Singbhum, West Singbhum and

Saraikela – Kharsawan in the State of Jharkhand.

53

Jodhpur

Districts of Jodhpur, Nagaur, Pali, Sirohi,

Jalore, Barmer, Jaisalmer, Bikaner, Churu, Ganganagar and

Hanumangarh in the state of Rajasthan.

54

Kanpur

Districts of Kanpur Nagar, Kanpur Dehat,

Lalitpur, Jhansi, Mahoba, Hamirpur, Jalaun, Kannauj, Mainpuri and

Farrukhabad in the State of Uttar Pradesh.

55

Kochi

Union Territory of

Lakshadweep and Districts of Ernakulam, Idukki, Thrissur in the

State of Kerala.

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 Kerala and the

Union territory of Lakshadweep.

56

Kolhapur

Districts of Satara, Sangli, Kolhapur, Ratnagiri

and Sindhudurg in the State of Maharashtra.

57

Kolkata North

Ward No. 1 to 62 of Kolkata Municipal

Corporation and Districts of North 24 Paraganas and Nadia in the

State of West Bengal.

58

Kolkata

South Ward No. 63 to 144 of Kolkata Municipal

Corporation and the entire Districts of South 24 Paraganas in the

State of West Bengal.

59

Kozhikode

Districts of Palakkad, Malappuram, Kozhikode,

Wayanad, Kannur and Kasaragod in the State of Kerala.

60

Kutch (Gandhidham)

District of Kutch in the State of Gujarat.

61

Lucknow

Districts of Lucknow, Barabanki, Balrampur,

Shravasti, Behraich, Gonda, Unnao, Sitapur, Lakhimpur,

Shahjahanpur and Hardoi in the State of Uttar Pradesh.

62

Ludhiana

Districts of Ludhiana, Moga, Firozpur, Faridkot,

Muktsar, Fazilka, Barnala, Sangrur, Mansa, Bhatinda, Patiala,

Rupnagar, Ajitgarh and Fatehgarh Sahib in the State of Punjab.

63

Madurai

Districts of Madurai, Ramanathapuram,

Sivagangai, Virudhunagar, Tuticorin, Tirunelveli, 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.

64

Mangalore

Areas in the Revenue

District of Dakshina Kannada, Udupi, Uttara Kannada in the state

of Karanataka covered under the postal pin code including:

574101, 574102,

574103, 574104, 574105, 574106, 574107, 574108, 574109, 574110,

574111, 574112, 574113, 574114, 574115, 574116, 574117, 574118,

574119, 574122, 574129, 574141, 574142, 574143, 574144, 574145,

574146, 574148, 574150, 574153, 574154, 574197, 574198, 574199,

574201, 574203, 574210, 574211, 574212, 574213, 574214, 574216,

574217, 574218, 574219, 574220, 574221, 574222, 574223, 574224,

574225, 574226, 574227, 574228, 574229, 574230, 574231, 574232,

574233, 574234, 574235, 574236, 574237, 574238, 574239, 574240,

574241, 574242, 574243, 574248, 574253, 574259, 574260, 574265,

574267, 574274, 574279, 574285, 574313, 574314, 574323, 574324,

574325, 574326, 574327, 574328, 574509, 575001, 575002, 575003,

575004, 575006, 575007, 575008, 575010, 575013, 575015, 575016,

575017, 575018, 575019, 575020, 575022, 575023, 575025, 575028,

575029, 575030, 576101, 576102, 576103, 576104, 576105, 576106,

576107, 576108, 576111, 576112, 576113, 576114, 576115, 576117,

576120, 576121, 576122, 576124, 576201, 576210, 576211, 576212,

576213, 576214, 576215, 576216, 576217, 576218, 576219, 576220,

576221, 576222, 576223, 576224, 576225, 576226, 576227, 576228,

576229, 576230, 576231, 576232, 576233, 576234, 576235, 576247,

576257, 576282, 581121, 581129, 581186, 581187, 581301, 581302,

581303, 581304, 581305, 581306, 581307, 581308, 581314, 581315,

581316, 581317, 581318, 581319, 581320, 581321, 581322, 581323,

581324, 581325, 581326, 581327, 581328, 581329, 581330, 581331,

581332, 581333, 581334, 581335, 581336, 581337, 581338, 581339,

581340, 581341, 581342, 581343, 581344, 581345, 581346, 581347,

581348, 581349, 581350, 581351, 581352, 581353, 581354, 581355,

581356, 581357, 581358, 581359, 581360, 581361, 581362, 581363,

581365, 581384, 581396, 581400, 581401, 581402, 581403, 581411,

581412, 581421, 581423, 581440, 581450, 581453.

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 Karnataka.

65

Medchal

Districts of Adilabad, Jagtial, Kamareddy,

Karimnagar, KomaranBheem (Asifabad), Mancherial, Medak, Nirmal,

Nizamabad, Peddapalli, Rajanna, (Sircilla), Sangareddy, Siddipet,

Vikarabad and Secunderabad Cantonment Board Area and Medchal

(Malkajgiri) District (Ward Nos. 114 to 141 of Greater Hyderabad

Municipal Corporation but excluding Uppal, Kapra, Medipally and

Ghatkesar Mandals) in the State of Telangana.

66

Meerut

Districts of Meerut, Baghpat, Muzaffarnagar,

Saharanpur, Shamli, Amroha, Moradabad, Bijnore and Rampur in the

State of Uttar Pradesh.

67

Mumbai Central

The areas falling under following pin codes:

400003, 400008 to 400018, 400025 to 400028, 400030, 400033 and

400034 in the State of Maharashtra.

68

Mumbai East

The areas falling under following pin codes :

400019, 400022, 400024, 400029, 400031, 400037, 400041, 400051,

400059, 400060, 400063, 400065, 400069, 400070, 400072, 400077,

400084, 400086, 400089, 400093, 400096, 400097, 400098 and 400099

in the State of Maharashtra.

69

Mumbai South

The areas falling

under following pin codes : 400001, 400002, 400004 to 400007,

400020, 400021, 400023, 400032, 400035, 400036, 400038 and 400039

in the State of Maharashtra.

The continental shelf

and exclusive economic zone contiguous to the western coast of

India.

Explanation.- The western coast of India

refers to the coast adjacent to the states or Union Territories,

as the case may be, of Gujarat, Maharashtra, Goa, Daman and Diu,

Karnataka, Kerala and Lakshwadeep

70

Mumbai West

The areas falling

under following pin codes:400040, 400047 to 400050, 400052 to

400058, 400061, 400062, 400064, 400090, 400095, 400102, 400104,

400105 in the State of Maharashtra.

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 Maharashtra.

71

Mysuru

Area in the revenue

districts of Mysuru, Mandya, Chamarajanagar, Kodagu, Hassan,

Chikmagalur and Shivamogga in the state of Karnataka covered

under postal pin codes including:

570001, 570002, 570003, 570004, 570005, 570006,

570007, 570008, 570009, 570010, 570011, 570012, 570014, 570015,

570016, 570017, 570018, 570019, 570020, 570022, 570023, 570025,

570026, 570027, 570028, 570029, 570030, 570031, 571101, 571102,

571103, 571104, 571105, 571106, 571107, 571108, 571109, 571110,

571111, 571114, 571116, 571117, 571118, 571119, 571120, 571121,

571122, 571124, 571125, 571126, 571127, 571128, 571129, 571134,

571187, 571189, 571201, 571211, 571212, 571213, 571214, 571215,

571216, 571217, 571218, 571219, 571231, 571232, 571234, 571235,

571236, 571237, 571247, 571248, 571249, 571250, 571251, 571252,

571253, 571254, 571301, 571302, 571311, 571312, 571313, 571314,

571315, 571316, 571320, 571401, 571403, 571404, 571405, 571415,

571416, 571417, 571418, 571419, 571421, 571422, 571423, 571424,

571425, 571426, 571427, 571429, 571430, 571431, 571432, 571433,

571434, 571435, 571436, 571438, 571439, 571440 571441, 571442,

571443, 571444, 571445, 571446, 571448, 571450, 571455, 571457,

571463, 571475, 571476, 571477, 571478, 571490, 571601, 571602,

571603, 571604, 571605, 571606, 571607, 571610, 571617, 571802,

571807, 571811, 571812, 573101, 573102, 573103, 573111, 573112,

573113, 573115, 573116, 573117, 573118, 573119, 573120, 576121,

573122, 573123, 573124, 573125, 573126, 573127, 573128, 573129,

573130, 573131, 573133, 573134, 573135, 573136, 573137, 573141,

573142, 573144, 573150, 573162, 573164, 573165, 573201, 573202,

573211, 573212, 573214, 573215, 573216, 573217, 573218, 573219,

573220, 573225, 573226, 577101, 577102, 577111, 577112, 577113.

577114, 577115, 577116, 577117, 577120, 557121, 577122, 577123,

577124, 577125, 577126, 577127, 577128, 577129, 577130, 577131,

577132, 577133, 577134, 577135, 577136, 577137, 577138, 577139,

577140, 577142, 577144, 577145, 577146, 577160, 577168, 577175,

577179, 577180, 577181, 577182, 577201, 577202, 577203, 577204,

577205, 577211, 577213, 577214, 577215, 577216, 577217, 577218,

577219, 577220, 577221, 577222, 577223, 577224, 577225, 577226,

577227, 577228, 577229, 577230, 577231, 577232, 577233, 577243,

577245, 577301, 577302, 577401, 577411, 577413, 577414, 577415,

577416, 577417, 577418, 577419, 577421, 577423, 577424, 577425,

577426, 577427, 577428, 577429, 577430, 577431, 577432, 577433,

577434, 577435, 577436, 577448, 577451, 577452, 577453, 577544,

577548, 577549, 577550, 577551 and 577552.

72

Nagpur I

1. Following Areas of

Nagpur District:

(a) Area covered by

Municipal limits of Nagpur city lying south of interconnected

Sections of National Highway/ State Highway/ Internal Roads as

under:

(i) Section of

National Highway 6 from Wadi end till Variety Square,

(ii) Section of

National Highway 7 connecting Variety Square and Panchsheel

Square,

(iii) Sections of

Internal Roads connecting Panchsheel Square and Ashok Square via

Dhantoli Police station and Baidyanath Square,

(iv) Section of State

Highway 9 from Ashok Square towards Umrer.

(b) Parts of Nagpur

(Rural) Tehsil adjoining Tehsils of Hingna, Nagpur (Urban),

Kamptee, Umrer and Kuhi of Nagpur District,

(c) Tehsils of

Hingna, Umrer, Bhiwapur and Kuhi of Nagpur District.

2. District of Wardha

(Excluding Tehsils of Ashti, Arvi and Karanja), and

3. Districts of Bhandara, Gondia, Chandrapur and

Gadchiroli in the State of Maharashtra.

73

Nagpur II

1. Following Areas of

Nagpur District:

(a) Municipal limits

of Nagpur city excluding the areas covered by Nagpur-I

(b) Parts of Nagpur

(Rural) Tehsil excluding the areas covered by Nagpur-I.

(c) All other Tehsils

of Nagpur District excluding the Tehsils covered by Nagpur-I.

2. Tehsils of Ashti,

Arvi and Karanja in Wardha District; and

3. Districts of Amravati, Yavatmal, Akola,

Washim and Buldhana in the State of Maharashtra.

74

Nashik

Districts of Nashik, Dhule, Nandurbar, Jalgaon

and Ahmednagar in the State of Maharashtra.

75

Navi Mumbai

The areas falling under following pin codes

400042, 400043, 400046, 400071, 400073 to 400076, 400078 to

400083, 400085, 400087, 400088, 400094, 400603, 400611,

400612,400708 in the State of Maharashtra.

76

Noida

Areas falling under the jurisdiction of New

Okhla Industrial Development Authority (NOIDA) in the District of

Gautam Buddh Nagar and area falling in district of Hapur in the

state of Uttar Pradesh.

77

Palghar

The areas falling under following pin codes :

401102, 401103, 401201 to 401203, 401205 to 401210, 401301 to

401306, 401401 to 401407, 401501 to 401506, 401601 to 401610,

401701 to 401703 in the State of Maharashtra.

78

Panchkula

Revenue Districts namely Panchkula, Panipat,

Yamuna Nagar, Ambala, Karnal, Kaithal and Kurukshetra in the

State of Haryana.

79

Patna I

Districts of Patna, Buxar, Kaimur (Bhabhua),

Bhojpur, Rohtas, Arwal, Jehanabad, Aurangabad, Gaya, Nawada,

Nalanda, Sheikhpura, Lakhisarai, Jamui, Munger, Banka and

Bhagalpur in the State of Bihar.

80

Patna II

Districts of Vaishali, Saran, Gopalganj,

Muzaffarpur, West Champaran, East Champaran, Sitamarhi, Sheohar,

Madhubani, Darbhanga, Supaul, Begusarai, Saharsa, Madhepura,

Khagaria, Purnia, Araria, Katihar, Kishanganj, Samastipur and

Siwan in the State of Bihar.

81

Puducherry

Union Territory of Puducherry including

Karaikal, Mahe and Yanam.

82

Pune-I

(i) Area of Junnar,

Ambegaon, Khed, Shirur, Maval and MulshiTalukas of Pune District;

and

(ii) Part of Haveli

Taluka of Pune district comprising of PIN Code 411001, 411006,

411012, 411013, 411014, 411015, 411017, 411018, 411019, 411026,

411027, 411031, 411032, 411033, 411034, 411035, 411036, 411039,

411044, 411047, 411057, 411061, 411062, 412101, 412109, 412110,

412201, 412202, 412216, 412207 and 412307; and

(iii) Area of PIN code 412202 falling in Haveli

and Daund Talukas of Pune District in the State of Maharashtra.

83

Pune II

(i) Area of Velhe,

Bhor, Purandhar, Baramati, Indapur Talukas of Pune District; and

(ii) Part of Haveli

Taluka of Pune District comprising of PIN code numbers 411002,

411003, 411004, 411005, 411007, 411008, 411009, 411011, 411016,

411020, 411021, 411022, 411023, 411024, 411025, 411028, 411030,

411037, 411038, 411040, 411041, 411042, 411043, 411045, 411046,

411048, 411051, 411052, 411058, 411060, 412205 and 412308; and

(iii) Daund Taluka of

Pune district except the area falling in PIN Code number 412202;

and

(iv) District of Solapurin the State of

Maharashtra.

84

Raigarh

The areas falling under following pin codes:

402101 to 402118, 402120, 402122, 402125, 402126, 402201 to

402210, 402301 to 402309, 402401 to 402406, 410101, 410102,

410201 to 410212, 410216 to 410222 and 415213 in the State of

Maharashtra.

85

Raipur

State of Chhattisgarh.

86

Rajkot

Districts of Rajkot,

Morbi, Jamnagar, and Devbhumi Dwarka in the State of Gujarat.

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 Gujarat and the

Union territories of Daman and Diu.

87

Ranchi

Districts of Ranchi, Lohardaga, Simdega, Gumla,

Khunti, Ramgarh, Hazaribagh, Chatra, Palamu, Garhwa, Latehar,

Bokaro, Giridih, Koderma, Dhanbad, Deogarh, Jamtara, Pakur,

Sahibganj, Godda and Dumka in the State of Jharkhand.

88

Rangareddy

Districts of Bhadradri, Jogulamba (Gadwal),

Khammam, Mahaboobnagar, Nagarkurnool, Nalgonda, Suryapet and

Wanaparthy and Rangareddy District (Ward Nos. 11 to 23, 25 and

104 to 110 of Greater Hyderabad Municipal Corporation but

excluding Rajendranagar Mandal) in the State of Telangana.

89

Rohtak

Districts namely Rohtak, Jhajjar, Bhiwani,

Charkhi Dadri, Jind, Hisar, Sirsa, Fatehabad and Sonepat in the

State of Haryana.

90

Rourkela

Districts of Anugul, Sundergarh, Sambalpur,

Deogarh, Jharsuguda, Subarnapur (Sonepur), Boudh, Bargarh,

Bolangir, Keonjhar, Mayurbhanjand Nuapada in the State of Odisha.

91

Salem

Districts of Salem, Namakkal, Erode, Dharmapuri,

Krishnagiri and Dharampuram, Kangeyam Taluk and Uthukkuli Taluks

in the district of Tirupur in the State of Tamil Nadu.

92

Secunderabad

Districts of Jangaon, Jayashankar, Mahboobabad,

Warangal (Rural), Warangal (Urban) and Yadadri and Ward Nos. 1 to

10, 81 to 88, 90 and 142 to 150 of Greater Hyderabad Municipal

Corporation (falling in Hyderabad, Rangareddy and Medchal

Districts) along with Uppal, Kapra, Medipally and Ghatkesar

Mandals of Medchal District in the State of Telangana.

93

Shillong

State of Meghalaya.

94

Shimla

State of Himachal Pradesh.

95

Siliguri

State of Sikkim and Districts of Darjeeling,

Kalimpong, Jalpaiguri, Coochbehar, Alipurduar, Uttar Dinajpur,

Dakshin Dinajpur and Malda in the State of West Bengal.

96

Surat

Districts of Surat, Navsari, Valsad, Dangs and

Tapi in the State of Gujarat.

97

Thane

The areas falling under following pin codes:

400066, 400067, 400068, 400091, 400092, 400101, 400103, 400601,

400602, 400604, 400605, 400606, 400609, 400610, 400613, 400616,

401101, 401104 to 401107 in the State of Maharashtra.

98

Thane Rural

The areas falling under following pin codes:

421001 to 421005, 421102, 421103,421201 to 421206, 421301,

421303, 421304, 421306, 421401 to 421403, 421501 to 421506,

421601 to 421605 in the State of Maharashtra.

99

Thiruvananthapuram

Districts of Thiruvananthapuram, Kollam,

Pathanamthitta, Alappuzha and Kottayam in the State of Kerala.

100

Tiruchirapalli

Districts of Tiruchirapalli, Perambalur,

Ariyalur, Karur, Pudukottai, Thanjavur, Thiruvarur, Nagapattinam,

Cuddalore, and D. Gudalur village of Palayam Firka of Vedasandur

Taluk of Dindigul District in the State of Tamil Nadu.

101

Tirupati

Districts of Chittoor, Anantapur, Dr. Y. S.

Rajasekharreddy Cuddapah (Kadapa) and Kurnool in the State of

Andhra Pradesh.

102

Udaipur

Districts of Udaipur, Rajasamand, Bhilwara,

Chittorgarh, Pratapgarh, Dungarpur, Banswara, Bundi, Baran, Kota

and Jhalawar in the State of Rajasthan.

103

Ujjain

Districts of Dhar, Khargone, Badwani, Khandwa,

Burhanpur, Ratlam, Mandsaur, Neemuch, Jhabua, Alirajpur, Ujjain,

Agar Malwa, Shajapur in the State of Madhya Pradesh.

104

Vadodara I

Vadodara District (excluding Savli and Desar

Taluka), Anand, Kheda and Mahisagar Districts in the State of

Gujarat

105

Vadodara II

Districts of Panchmahal, Dahod, Chhota Udepur,

Bharuch, Narmada and Savli-Desar Taluka of Vadodara District in

the State of Gujarat.

106

Varanasi

Districts of Sonebhadra, Mirzapur, Varanasi,

Chandauli, Ghazipur, Ballia, Mau, Azamgarh, Deoria, Kushinagar,

Gorakhpur, Maharajganj, Sant Kabir Nagar and Siddharth Nagar in

the State of Uttar Pradesh.

107

Visakhapatnam

Districts of Srikakulam, Vizianagram,

Visakhapatnam and East Godavari in the State of Andhra Pradesh.

Table III

Jurisdiction of Commissioner of Central Tax (Appeals) and Additional Commissioner of Central Tax (Appeals)

Sl. No.

Commissioner of Central Tax (Appeals)and

Additional Commissioner of Central Tax (Appeals)

Jurisdiction in terms of Principal

Commissioner or Commissioner of Central Tax

(1)

(2)

(3)

1

Ahmedabad

Ahmedabad North, Ahmedabad South, Gandhinagar

2

Allahabad

Allahabad, Kanpur, Varanasi

3

Belgavi

Belgavi, Mangalore

4

Bengaluru I

Bengaluru East, Bengaluru South

5

Bengaluru II

Bengaluru North, Bengaluru North West

6

Bhopal

Bhopal, Jabalpur

7

Bhubaneswar

Bhubaneswar, Rourkela

8

Chandigarh

Chandigarh, Shimla

9

Chennai I

Chennai North, Puducherry

10

Chennai II

Chennai South, Chennai Outer

11

Coimbatore

Coimbatore, Tiruchirapally, Madurai, Salem

12

Dehradun

13

Delhi I

Delhi North, Delhi East

14

Delhi II

Delhi South, Delhi West

15

Goa

16

Guntur

Visakhapatnam, Guntur, Tirupati

17

Gurugram

Gurugram, Faridabad

18

Commissioner (Appeals) Guwahati

Guwahati, Dibrugarh, Shillong, Itanagar, Dimapur, Imphal,

Aizawl, Agartala

Additional Commissioner (Appeals) Guwahati

Guwahati, Dibrugarh, Itanagar

Additional Commissioner (Appeals) Shillong

Shillong, Dimapur, Imphal, Aizawl, Agartala

19

Hyderabad I

Hyderabad, Rangareddy

20

Hyderabad II

Medchal, Secunderabad

21

Indore

Indore, Ujjain

22

Jaipur

Jaipur, Alwar

23

Jammu

24

Jodhpur

Jodhpur, Udaipur

25

Kochi

Thiruvananthapuram, Kochi, Kozhikode

26

Kolkata I

Kolkata North, Kolkata South

27

Kolkata II

Howrah, Haldia

28

Lucknow

Lucknow, Agra

29

Ludhiana

Ludhiana, Jalandhar

30

Meerut

Meerut, Ghaziabad

31

Mumbai I

Mumbai South

32

Mumbai II

Mumbai East, Mumbai Central

33

Mumbai III

Mumbai West, Palghar

34

Mysuru

Mysuru, Bengaluru West

35

Nagpur

Nagpur-I, Nagpur-II

36

Nashik

Nashik, Aurangabad

37

Noida

Noida, Gautam Buddh Nagar

38

Panchkula

Panchkula, Rohtak

39

Patna

Patna-I, Patna-II

40

Pune-I

Pune-I, Kolhapur

41

Pune-II

42

Raigarh

Raigarh, Navi Mumbai, Belapur

43

Raipur

44

Rajkot

Rajkot, Bhavnagar, Kutch (Gandhidham)

45

Ranchi

Ranchi, Jamshedpur

46

Siliguri

Siliguri, Bolpur

47

Surat

Surat, Daman

48

Thane

Thane, Thane Rural, Bhiwandi

49

Vadodara

Vadodara-I, Vadodara-II

Table IV

Jurisdiction of Commissioner of Central Tax (Audit)

Sl. No.

Commissioner of Central Tax (Audit)

Jurisdiction in terms of Principal

Commissioner or Commissioner of Central Tax

(1)

(2)

(3)

1

Ahmedabad

Ahmedabad North, Ahmedabad South, Gandhinagar

2

Belgavi

Belgavi, Mangalore

3

Bengaluru I

Bengaluru East, Bengaluru South

4

Bengaluru II

Bengaluru North, Bengaluru North West

5

Bhopal

Bhopal, Jabalpur

6

Bhubaneswar

Bhubaneswar, Rourkela

7

Chandigarh

Chandigarh, Shimla

8

Chennai I

Chennai North, Puducherry

9

Chennai II

Chennai South, Chennai Outer

10

Coimbatore

Coimbatore, Tiruchirapally, Madurai, Salem

11

Dehradun

12

Delhi I

Delhi North, Delhi East

13

Delhi II

Delhi South, Delhi West

14

Durgapur

Siliguri, Bolpur

15

Guntur

Visakhapatnam, Guntur, Tirupati

16

Gurugram

Gurugram, Faridabad

17

Hyderabad I

Hyderabad, Rangareddy

18

Hyderabad II

Medchal, Secunderabad

19

Indore

Indore, Ujjain

20

Jaipur

Jaipur, Alwar

21

Jammu

22

Jodhpur

Jodhpur, Udaipur

23

Kanpur

Kanpur, Allahabad, Varanasi

24

Kochi

Thiruvananthapuram, Kochi, Kozhikode

25

Kolkata I

Kolkata North, Kolkata South

26

Kolkata II

Howrah, Haldia

27

Lucknow

Lucknow, Agra

28

Ludhiana

Ludhiana, Jalandhar

29

Meerut

Meerut, Ghaziabad

30

Mumbai I

Mumbai South

31

Mumbai II

Mumbai East, Mumbai Central

32

Mumbai III

Mumbai West, Palghar

33

Mysuru

Mysuru, Bengaluru West

34

Nagpur

Nagpur-I, Nagpur-II

35

Nashik

Nashik, Aurangabad

36

Noida

Noida, Gautam Buddh Nagar

37

Panchkula

Panchkula, Rohtak

38

Patna

Patna-I, Patna-II

39

Pune-I

Pune-I, Kolhapur

40

Pune-II

Pune-II, Goa

41

Raigarh

Raigarh, Navi Mumbai, Belapur

42

Raipur

43

Rajkot

Rajkot, Bhavnagar, Kutch (Gandhidham)

44

Ranchi

Ranchi, Jamshedpur

45

Shillong

Shillong, Guwahati, Dibrugarh, Itanagar, Dimapur, Imphal,

Aizawl, Agartala

46

Surat

Surat, Daman

47

Thane

Thane, Thane Rural, Bhiwandi

48

Vadodara

Vadodara-I, Vadodara-II