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Notification No.: 27/2024-Central Tax
Notification Date: 25th November 2024
Relevant Act / Rule: Central Goods and Services Tax, 2017
This notification amends Notification No. 02/2017 dated June 19, 2017. The revised Table V outlines the jurisdiction and authority of Principal Commissioners and Commissioners of Central Tax across India. It also specifies their powers to adjudicate notices issued by officers of the Directorate General of Goods and Services Tax Intelligence under various provisions of the CGST Act and will come into effect on December 1, 2024.
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