The Central Board of Indirect Taxes (CBIC) notified the appointment of Commissioner (Appeals I) and Additional Commissioner (Appeals II) for Delhi, Mumbai.

The CBIC empowered under section 3 read with section 5 of the Central Goods and Services Tax Act, 2017 further to amend the Notification No. 2/2017-Central Tax, dated the 19th June, 2017.

In the said notification, in Table I, against Sl. No. 7, in column (4), for 7.4.2 and the entries relating thereto, the “Commissioner (Appeals I) Delhi and Additional Commissioner (Appeals II) Delhi”,  shall be substituted.

The Commissioner (Appeals I) Delhi shall have jurisdiction over Delhi I and Delhi II mentioned in Column (2) at SI. No. 13 and 14 of Table III.

In Table I against Sl. No. 14, in column (4), for 14.4.1 and the entries relating thereto, the “Commissioner (Appeals II) Mumbai and Additional Commissioner (Appeals I) Mumbai”, shall be substituted.

The Commissioner (Appeals II) Mumbai shall have jurisdiction over Mumbai I and Mumbai II mentioned in Column (2) at SI. No. 31 and 32 of Table III.

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