Seeks to make amendment (2021) to CGST Rules, 2017.

[To be published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 02/2021 – Central Tax

New Delhi, the12 th January, 2021

G.S.R.(E). -In exercise of the powers conferred 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 Government, hereby makes the following
notification further to amend the notification of the Government of India, Ministry of Finance,
Department of Revenue No. 2/2017-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). in Table I,

(II). in Table III, the following shall be inserted at the end, namely: –
“Note 1: The Commissioner (Appeals I) Delhi mentioned in Column (4) for entries at
SI. No. 7.4.1 and 7.4.2 shall have jurisdiction over Delhi I and Delhi II mentioned in
Column (2) at SI. No. 13 and 14 of Table III;

Note 2: The Commissioner (Appeals II) Mumbai mentioned in Column (4) for entries
at SI. No. 14.4.1 and 14.4.2 shall have jurisdiction over Mumbai I and Mumbai II
mentioned in Column (2) at SI. No. 31 and 32 of Table III.”

[F.No. CBEC-20/19/06/2020-GST]
(Pramod Kumar)
Director, Government of India

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