The CBIC vide Notification No.10/2024-Central Tax dated 29.05.2024, has amended Notification No. 02/2017-Central Tax, dated the 19th June, 2017. This notification amends the Territorial Jurisdiction of the Principal Commissioner/Commissioner of Central Tax under the CGST and IGST Acts, specifically affecting various districts in Rajasthan. These changes will be effective from August 5, 2023.

The Notification reads as under:

In the said notification, in Table II, with effect from the 5th August, 2023, –

(i) for serial number 7 and the entries relating thereto, the following serial number and entries shall be substituted and shall be deemed to have been substituted, namely:-

“7

Alwar

Districts of Alwar, Khairthal- Tijara, Bharatpur, Deeg, Dholpur, Dausa, Karauli, Sawaimadhopur, Gangapur City, Sikar, Neem Ka Thana and Jhunjhunu and Behror, Bansur, Neemrana, Mandan and Narayanpur tehsils of district Kotputli-Behror in the State of Rajasthan.”;

(ii) for serial number 49 and the entries relating thereto, the following serial number and entries shall be substituted and shall be deemed to have been substituted, namely:-

“49

Jaipur

Districts of Jaipur, Jaipur (Rural), Dudu, Ajmer, Beawar, Tonk andKekri and Kotputli, Viratnagar and Shahpura tehsils of district Kotputli-Behror in the State of Rajasthan.”;

(iii) for serial number 53 and the entries relating thereto, the following serial number and entries shall be substituted and shall be deemed to have been substituted, namely:

“53

Jodhpur

Districts of Jodhpur, Jodhpur (Rural), Phalodi, Nagaur, Didwana-Kuchaman, Pali, Sirohi, Jalore, Sanchore, Barmer, Balotra, Jaisalmer, Bikaner, Churu, Ganganagar, Hanumangarh and Anupgarh in the state of Rajasthan.”;