Jurisdiction

On March 29, 2017, The Goods and Services Tax Act was passed by Parliament. The Goods and Services Act, which came into effect on July 1, 2017, is a comprehensive, multi-stage, destination-based tax that is imposed on any value addition in India. GST State Code list gives out unique codes assigned by The government to every state and Union Territory. It is represented by numbers serially assigned to every state and Union Territory. For instance, GST state code 29 represents Karnataka. The concept of state code became prominent when GST started in India.

For better context, The GST state code is mentioned in The Goods and Services Tax Identification Number (GSTIN). It is a 15-digit alphanumeric unique identification number provided to every taxpayer registered under The GST law.

The first two digits of any GSTIN represent The GST state code. The GST state code list is used by a taxpayer while registering for GST and entering invoice details in GST Returns in The form of GSTIN.

TRADE NOTICE NO. 01/2017 Dated 20.06.2017- With effect from 22.06.2017, The new jurisdictions of GST(Central Tax), Karnataka has been notified in Trade Notice No. 01/2017-CT. The jurisdictions in Bengaluru City are based on PIN codes and for The rest of Karnataka, The jurisdictions of The new formations have been delineated relying on The respective areas under Municipal wards/Taluks.

GST Centre Jurisdiction Karnataka came into existence w.e..f., 22.06.2017 with jurisdiction over revenue districts of Karnataka. The Office of The Principal Chief Commissioner (CGST & Central Excise), Bangalore Zone works under The Central Board of Indirect Taxes & Customs (CBIC).

Consequent to appointment of officers in terms of Notification No.02/2017 Central Tax dated 19.06.2017 The following territorial jurisdictions in respect of subordinate offices falling in Bengaluru Zone are hereby notified as given below:-

  1. Office of The Principal Commissioner of Central Tax, Bengaluru East Commissionerate
  2. Office of The Principal Commissioner of Central Tax, Bengaluru West Commissionerate
  3. Office of The Commissioner of Central Tax, Bengaluru North Commissionerate
  4. Office of The Commissioner of Central Tax, Bengaluru South Commissionerate
  5. Office of The Commissioner of Central Tax, Bengaluru North-West Commissionerate
  6. Office of The Principal Commissioner of Central Tax, Mysuru Commissionerate
  7. Office of The Commissioner of Central Tax, Mangalore Commissionerate
  8. Office of The Commissioner of Central Tax, Belgavi Commissionerate
  9. Office of The Commissioner of Central Tax, Audit-I, Bengaluru
  10. Office of The Commissioner of Central Tax, Audit-II, Bengaluru
  11. Office of The Commissioner of Central Tax, Audit, Mysuru
  12. Office of The Commissioner of Central Tax, Audit, Belagavi
  13. Office of The Commissioner of Central Tax, Appeals-I, Bengaluru
  14. Office of The Commissioner of Central Tax, Appeals-II, Bengaluru
  15. Office of The Commissioner of Central Tax, Appeals, Mysuru
  16. Office of The Commissioner of Central Tax, Appeals, Belagavi