🚨 𝗔𝗺𝗲𝗻𝗱𝗺𝗲𝗻𝘁 𝘁𝗼 𝗚𝗦𝗧 𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 – 𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗡𝗼. 𝟭𝟬/𝟮𝟬𝟮𝟱-𝗖𝗲𝗻𝘁𝗿𝗮𝗹 𝗧𝗮𝘅 🚨 The Ministry of Finance (Department of Revenue), Government of India, has introduced modifications to Notification No. 02/2017-Central Tax through Notification No. 10/2025-Central Tax, bringing updates to jurisdictional classifications under GST. [img:DGHipCqhe]

🔹 𝗟𝗲𝗴𝗮𝗹 𝗕𝗮𝘀𝗶𝘀: 𝗧𝗵𝗶𝘀 𝗮𝗺𝗲𝗻𝗱𝗺𝗲𝗻𝘁 𝗶𝘀 𝗶𝘀𝘀𝘂𝗲𝗱 𝘂𝗻𝗱𝗲𝗿: Section 3 read with Section 5 of the Central Goods and Services Tax (CGST) Act, 2017 (12 of 2017) Section 3 of the Integrated Goods and Services Tax (IGST) Act, 2017 (13 of 2017) Implemented in the public interest to streamline tax administration and jurisdictional assignments.

🔹 𝗞𝗲𝘆 𝗔𝗺𝗲𝗻𝗱𝗺𝗲𝗻𝘁𝘀: The following modifications have been made to Notification No. 02/2017-Central Tax (19th June 2017): 📌 𝗥𝗲𝘃𝗶𝘀𝗲𝗱 𝗚𝗦𝗧 𝗝𝘂𝗿𝗶𝘀𝗱𝗶𝗰𝘁𝗶𝗼𝗻𝘀: ✅ 𝗔𝗹𝘄𝗮𝗿 (𝗦. 𝗡𝗼. 𝟳) – Now covers Alwar, Khairthal-Tijara, Kotputli-Behror, Bharatpur, Deeg, Dholpur, Dausa, Karauli, Sawaimadhopur, Sikar, and Jhunjhunu in Rajasthan.

✅ 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗢𝘂𝘁𝗲𝗿 (𝗦. 𝗡𝗼. 𝟮𝟯) – Now includes Viluppuram, Kallakurichi, Thiruvannamalai, Vellore, Tirupathur, Ranipet, Tiruvallur, Kanchipuram, Chengalpattu, and Pallavaram Cantonment Board (excluding Chennai Corporation Zone Nos. I to XV and St. Thomas Mount Cantonment Board) in Tamil Nadu. ✅ 𝗝𝗮𝗶𝗽𝘂𝗿 (𝗦. 𝗡𝗼. 𝟰𝟵) – Now includes Jaipur, Ajmer, Beawer, and Tonk in Rajasthan.

✅ 𝗝𝗼𝗱𝗵𝗽𝘂𝗿 (𝗦. 𝗡𝗼. 𝟱𝟯) – Now includes Jodhpur, Phalodi, Nagaur, Didwana-Kuchaman, Pali, Sirohi, Jalore, Barmer, Balotra, Jaisalmer, Bikaner, Churu, Ganganagar, and Hanumangarh in Rajasthan. ✅ 𝗠𝗮𝗱𝘂𝗿𝗮𝗶 (𝗦. 𝗡𝗼. 𝟲𝟯) – Now includes Madurai, Ramanathapuram, Sivagangai, Virudhunagar, Tuticorin, Tirunelveli, Tenkasi, Kanyakumari, Theni, and parts of Dindigul in Tamil Nadu.

✅ 𝗧𝗶𝗿𝘂𝗰𝗵𝗶𝗿𝗮𝗽𝗮𝗹𝗹𝗶 (𝗦. 𝗡𝗼. 𝟭𝟬𝟬) – Now includes Tiruchirappalli, Perambalur, Ariyalur, Karur, Pudukottai, Thanjavur, Thiruvarur, Nagapattinam, Mayiladuthurai, Cuddalore, and a specific area in Dindigul, Tamil Nadu. ✅ 𝗨𝗱𝗮𝗶𝗽𝘂𝗿 (𝗦. 𝗡𝗼. 𝟭𝟬𝟮) – Now includes Udaipur, Salumbar, Rajsamand, Bhilwara, Chittorgarh, Pratapgarh, Dungarpur, Banswara, Bundi, Baran, Kota, and Jhalawar in Rajasthan.

📆 𝗜𝗺𝗽𝗹𝗲𝗺𝗲𝗻𝘁𝗮𝘁𝗶𝗼𝗻 𝗗𝗮𝘁𝗲: 🔹 These changes are effective from 13th March 2025. 📜 𝗢𝗳𝗳𝗶𝗰𝗶𝗮𝗹 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 📄 𝗙𝗶𝗹𝗲 𝗡𝗼.: CBIC-20016/8/2025-GST ✍ 𝗜𝘀𝘀𝘂𝗲𝗱 𝗯𝘆: Raushan Kumar, Under Secretary

📌 𝗥𝗲𝗳𝗲𝗿𝗲𝗻𝗰𝗲 𝗡𝗼𝘁𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻: ✔ The principal notification No. 02/2017-Central Tax, dated 19th June 2017, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) (G.S.R. 609(E)). ✔ It was last amended via Notification No. 27/2024-Central Tax, dated 25th November 2024 (G.S.R. 729(E))​ .

📢 𝗪𝗵𝘆 𝗧𝗵𝗶𝘀 𝗠𝗮𝘁𝘁𝗲𝗿𝘀: ✔ Businesses operating in the mentioned districts should update their GST jurisdiction details. ✔ Tax consultants and GST practitioners must ensure accurate compliance with the new jurisdictional classifications. ✔ This change optimizes GST administration and jurisdiction clarity for businesses and tax authorities. #GSTUpdate #FinanceMinistry #TaxRegulations #IndiaGST #JurisdictionUpdate