Notification No. 02/2022-Central Tax [N10-W8M]

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 19th 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 19th June, 2017, namely: - In the said notification,–

(i) after paragraph 3, the following paragraph shall be inserted, namely :- “3A. Notwithstanding anything contained in paragraph 3, the Additional Commissioners or the Joint Commissioners of Central Tax, as the case may be, subordinate to the Principal Commissioners of Central Tax or the Commissioners of Central Tax, as specified in column (2) of Table V, are hereby vested with the powers as specified in the corresponding entry in Column

(3) of the said Table.”;

(ii) after Table IV, the following Table shall be inserted, 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 Powers Commissioner of Central Tax (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 2. Principal Commissioner Bhopal Directorate General of Goods and

3. Principal Commissioner Chandigarh Services Tax Intelligence under sections 67, 73, 74, 76, 122, 125, 127, 129 and 4. Commissioner Chennai South 130 of Central Goods and Services Tax

5. Principal Commissioner Delhi North Act 2017.”.

6. Principal Commissioner Guwahati

7. Commissioner Rangareddy

8. Principal Commissioner Kolkata North

9. Principal Commissioner Lucknow

10. Commissioner Thane

”