The notification states:

“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 Central Government hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 02/2017-Central Tax, dated the 19th 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 19th June, 2017, namely: –

In the said notification, in Table II, – (i) at serial number 7, under column (3), for the words ‘Neem ka Thana and Jhunjhunu and Behror, Bansur, Neemrana, Mandan and Narayanpur tehsils of district’, the words ‘Neem ka Thana, Jhunjunu and’ shall be substituted;

(ii) at serial number 49, under column (3), the words ‘and Kotputli, Viratnagar and Shahpura tehsils of district Kotputli-Behror’ shall be omitted.”

This amendment aims to clarify and update the jurisdictional areas of the Central Tax Officers under the CGST framework.