The Goods and Service Tax Network (GSTN) on November 07, 2024, issued a notification regarding the Advisory related to ‘Other Territory’ applications.
According to Notification Central Tax and associated trade notices, applicants selecting "Other Territory" in the State/UT section of the GST registration form are assigned jurisdiction under either the "Mumbai South" or "Chennai North" Commissionerates. For areas near the western coast (continental shelf and exclusive economic zone adjoining Gujarat, Maharashtra, Goa, etc.), applicants should select "Mumbai South," with specific ranges based on their name’s initial letter. For eastern coast territories (near West Bengal, Odisha, Andhra Pradesh, etc.), applicants are to choose divisions and ranges within "Chennai North." Detailed guidance on range selection is available in the linked trade notice.
