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GST Review November-2024

Advisory related to ‘Other Territory’ applications

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Nov 7th, 2024 Dear Taxpayers, As per Notification No. 2/2017-Central Tax dated 19th June, 2017 read with Trade Notice No. 01/2017-Central Tax dated 21st June, 2017 issued by Office of the Chief Commissioner of Central Excise, Mumbai Zone I and GST Trade Notice No. 002/2017 dated 20th June, 2017 issued by Central Excise Zone, Chennai, the applicant applying for new registration application and selecting the category of ‘Other Territory’ in the tab of State/UT in Part-A of GST registration form, shall only be administered under ‘Mumbai South’ or ‘Chennai North’ Commissionerate’s and shall select centre jurisdiction as follows: For ‘Other Territory’ pertaining to the continental shelf and exclusive economic zone contiguous to the western coast of India adjacent to States/ Union Territories of Gujarat, Maharashtra, Goa, Daman and Diu, Karnataka, Kerala .......