GST Recommendation for ‘Other Territory’ Registration Selection

The Goods and Services Tax Network (GSTN) has issued an advisory for taxpayers applying for GST registration under the ‘Other Territory’ category. This category is applicable to applicants located on India’s continental shelf and exclusive economic zones on the west and east coasts. As per previous notifications and trade notifications in 2017, applicants are required to select jurisdiction based on geographical proximity. For those closer to the west coast (covering Gujarat, Maharashtra and neighboring areas), the designated Commissionerate is South Mumbai. Applicants must then select the appropriate section and range, arranged alphabetically by the first letter of their name. Similarly, for applicants close to the east coast (covering West Bengal, Tamil Nadu and surrounding areas), jurisdiction falls under the Chennai North Commissionerate. Here, department and range selection is made according to the name of the applicant. This structured guide aims to simplify the registration process for taxpayers in offshore jurisdictions and ensure their applications are routed to the correct tax administration authority.

Goods and Services Tax
Government of India, States and Union Territories

Recommendations for ‘Other Region’ applications

November 7, 2024

Dear Taxpayers,

Notification No. 2/2017-Central Tax dated 19 June 2017 read with Trade Notification No. 01/2017 issued by Central Excise Zone, Chennai as per Central Tax dated 21 June 2017 issued by Chief Commissioner of Central Excise, Mumbai Zone I and GST Commercial Office dated 20 June 2017 Notification No. 002/2017 of 2017, the applicant applies for new registration and Selecting ‘Other Territory’ category in State/UT tab in Part A of GST registration form, will be governed only under ‘Mumbai South’ or ‘Chennai North’ Commissionerate and select central jurisdiction as follows:

1. For ‘Other Zone’ relating to the continental shelf and exclusive economic zone adjacent to the western coast of India adjoining the States/Union Territories of Gujarat, Maharashtra, Goa, Daman and Diu, Karnataka, Kerala and Lakshadweep, the applicant shall select such as:

Commissariat: ‘South Mumbai’

Section: ‘Part 1’

Range: Range I-AD (based on the first letter of the applicant’s name)

December II-EH

December III- IM

Range IV-NR

Range IV-NR

Range V-SZ

2. For ‘Other Zone’ pertaining to the continental shelf and exclusive economic zone adjacent to the east coast of India and the State/Union Territories of West Bengal, Odisha, Andhra Pradesh, Puducherry, Tamil Nadu and Andaman and Nicobar Islands, the applicant shall select as follows:

Commissariat: ‘Chennai North’

Section: Any of the sections corresponding to ‘Chennai North’ which will be displayed in the drop-down menu.

Range: Any of the ranges that appear in the drop-down menu, corresponding to the selected section.

The applicant is advised to select the section and range corresponding to the ‘Chennai North’ Commissionerate based on the first alphabet of the applicant’s name as mentioned in the trade notice available at the link below (Pages 1 to 13):

Thank you,
GSTN Team