The notification updates CGST/IGST jurisdiction, redefining district allocations in Rajasthan and Tamil Nadu, ensuring efficient tax administration and enforcement.
GST Notification (No. 10/2025 – Central Tax) issued by the Ministry of Finance (Department of Revenue, Central Board of Indirect Taxes and Customs) on March 13, 2025. It amends Notification No. 02/2017-Central Tax, which was originally published on June 19, 2017, under the Central Goods and Services Tax (CGST) Act, 2017 and Integrated Goods and Services Tax (IGST) Act, 2017.
The amendment revises jurisdictional assignments for various districts in the states of Rajasthan and Tamil Nadu. The changes include modifications in district allocations and exclusions of specific regions from prior assignments.
| Serial No. | State | Districts Covered (New Allocation) |
|---|---|---|
| 7 | Rajasthan | Alwar, Khairthal-Tijara, Kotputli-Behror, Bharatpur, Deeg, Dholpur, Dausa, Karauli, Sawai Madhopur, Sikar, Jhunjhunu |
| 23 | Tamil Nadu | Viluppuram, Kallakurichi, Thiruvannamalai, Vellore, Tirupathur, Ranipet, Tiruvallur, Kanchipuram, Chengalpattu (Excluding Chennai Corporation Zone Nos. I to XV & St. Thomas Mount Cantonment Board) |
| 49 | Rajasthan | Jaipur, Ajmer, Beawar, Tonk |
| 53 | Rajasthan | Jodhpur, Phalodi, Nagaur, Didwana-Kuchaman, Pali, Sirohi, Jalore, Barmer, Balotra, Jaisalmer, Bikaner, Churu, Ganganagar, Hanumangarh |
| 63 | Tamil Nadu | Madurai, Ramanathapuram, Sivagangai, Virudhunagar, Tuticorin, Tirunelveli, Tenkasi, Kanyakumari, Theni, Dindigul (Excluding D. Gudalur Village of Palayam Firka, Vedasandur Taluk) |
| 100 | Tamil Nadu | Tiruchirappalli, Perambalur, Ariyalur, Karur, Pudukottai, Thanjavur, Thiruvarur, Nagapattinam, Mayiladuthurai, Cuddalore, D. Gudalur Village (Dindigul) |
| 102 | Rajasthan | Udaipur, Salumbar, Rajsamand, Bhilwara, Chittorgarh, Pratapgarh, Dungarpur, Banswara, Bundi, Baran, Kota, Jhalawar |
You may download GST Book and official notification No. 10/2025 – Central Tax.
Key Highlights of the GST Notification No. 10/2025 – Central Tax:
Amendments to Area Jurisdictions: This notification revises the districts and areas under tax jurisdiction for different locations across Rajasthan and Tamil Nadu.
Changes involve Alwar, Jaipur, Jodhpur, and Udaipur districts in Rajasthan and Chennai, Madurai, Tiruchirappalli, and other areas in Tamil Nadu.
Specific Districts Affected: It lists the revised jurisdictions for various districts and sub-divisions, indicating which areas will now fall under specific tax authorities.
Example: Alwar district in Rajasthan now includes additional regions like Khairthal-Tijara, Kotputli-Behror, Bharatpur, Dausa, and Sikar. Madurai district in Tamil Nadu now explicitly excludes D. Gudalur Village of Palayam Firka of Vedasandur Taluk.
Revised Territorial Waters & Seabed Jurisdiction: It mentions territorial waters and seabed under Tamil Nadu and Puducherry, indicating tax implications on economic activities in these areas.
Legal Reference & Prior Amendments: The notification amends the original 02/2017-Central Tax notification, published on June 19, 2017. The latest previous amendment was 27/2024-Central Tax, published on November 25, 2024.
Businesses operating in these areas may now have different tax jurisdictions for compliance under GST. Tax officers and departments need to align their operations according to the new district-wise demarcations. Changes in territorial waters jurisdiction suggest possible tax implications for offshore businesses and activities near Tamil Nadu and Puducherry.
This GST notification serves to redefine jurisdictional boundaries under CGST and IGST regulations, ensuring an updated administrative structure for tax enforcement.
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