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[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 19
th
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 19
th
June, 2017, namely: -

In the said notification, -

(I). in Table I, -

(a) against Sl. No. 7, in column (4), for 7.4.2 and the entries relating thereto, the following
shall be substituted, namely: -

(4)
“7.4.2 Commissioner (Appeals I) Delhi and Additional Commissioner
(Appeals II) Delhi”;

(b) against Sl. No. 14, in column (4), for 14.4.1 and the entries relating thereto, the
following shall be substituted, namely: -

(4)
“14.4.1 Commissioner (Appeals II) Mumbai and Additional
Commissioner (Appeals I) Mumbai”;

(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

Note: - The principal Notification No. 2/2017-Central Tax, dated the 19
th
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 19
th
June, 2017 and was last amended vide
notification No. 04/2019 – Central Tax, dated 29
th
January, 2019, published vide number
G.S.R. 64 (E), dated the 29
th
January, 2019.
notifications no 02 2021 central tax | iKargos