JURISDICTION

 

Guwahati Central Excise & Service Tax Commissionerate was created by re-organisation of the existing Shillong Central Excise Commissionerate and Dibrugarh Central Excise Commissionerate of Shillong Zone with effect from 01.12.2008 vide Notification No. 47/2008-CE(NT) Dated 01.12.2008.

The territorial jurisdiction of the Commissionerate is spread over the Districts of Kamrup, Nalbari, Morigaon, Barpeta, Dhubri, Bongaigaon, Kokrajhar, Goalpara, Sonitpur, Darrang, North Lakhimpur, Dhemaji of the State of Assam. The State of Arunachal Pradesh (except the Districts of Tirap, Changlang, Anjaw, Lohit, Lower Dibang Valley) and the Districts of East Garo Hills, West Garo Hills and South Garo Hills of the State of Meghalaya.

The Head quarters of the Guwahati Commissionerate is at Guwahati with four Central Excise Divisions having headquarters at Guwahati, Dhubri, Tezpur & Itanagar respectively and one Service Tax Division at Guwahati which was created in April, 2008. The Itanagar Division was created along with the Guwahati Commissionerate. There are 32 Ranges in total out of which 27 are Central Excise/Composite Ranges and 9 are exclusively Service Tax Ranges. One Central Excise Range at Guwahati and another at Itanagar and one Service Tax Range at Tezpur & another at Itanagar were also created subsequently in February,2009.

Guwahati Central Excise Commissionerate comprises of the following 6(six) Divisions and 34 (thirty four) Ranges.

Sl.No.

Name of the Division

No. of Ranges

Name of Ranges

1.

Guwahati (CX)
Division-I

6

Range – IA, IB, IC, ID, IE, Rangia Range

2.

Guwahati (CX)
Division-II

6

Range – IIA, IIB, IIC, IID, IIE, Jagiroad Range

3.

Guwahati(ST)

7

Service Tax Range A, B, C, D, E, F & G.

4.

Dhubri

5

Dhubri, BRPL – I, BRPL – II, Bongaigaon, Goalpara.

5.

Tezpur

6

Tezpur, Rangapara, Dhekiajuli, Tezpur(ST), Mangaldoi, Tangla.

6.

Itanagar

4

Itanagar(CX), Itanagar(ST), North Lakhimpur, Biswanath Chariali


GUWAHATI
CENTRAL EXCISE DIVISIONS

JURISDICTION: Districts of Kamrup, Nalbari, Morigaon & Barpeta of the State of Assam. Divisions Headquarter: Guwahati
No. of Ranges:     12 (Twelve)

Name of Division

Range

Jurisdiction

Guwahati Central Excise Division-I

RANGE-IA

South of AT Road — starting from railway gate # 6 at Bharalmukh, West of Fatasil Road upto junction of Bharalu River and Mora Bharalu River, West of Mora Bharalu River, Bhetkuchi, Gorchuk, Pub Boragaon Area, both side of H.B.Road of Fancy Bazar, North of SRCB Road, Jail Road, TR Phookan Road, Machkhowa Area, NS Road (both sides), Bharalmukh, North of Dinesh Goswami Road beyond Maligaon Paschim Boragaon, Tetelia, Jalukbari, Pandu, Maligaon Area.

RANGE -IB

Dharapur,  Azara,  Rani  Area,  Mirza,  Palasbari,  Chaygaon, Dhupdhara &  Airport Area.

 

 

RANGE -IC

Right Hand side of NH-37 after crossing Saraighat Bridge (excluding Brahmaputra Industrial Park) of Amingaon Area on the North Bank of River Brahmaputra under Kamrup (Rural) District (excluding Rangia sub-division, police station- Jalukbari and EPIP Amingaon).

RANGE -ID

Left Hand Side of NH-37 after crossing Saraighat Bridge (but including Brahmaputra Industrial Park on Right  Hand side of NH-37) of Amingaon Area on the North Bank of River Brahmaputra under Kamrup (Rural) District  (excluding Rangia sub-division, police station-Jalukbari and EPIP Amingaon).

RANGE -IE

Entire area of EPIP, Amingaon.

RANGIA (Barpeta Road Range relocated)

Entire  Barpeta  District,  Nalbari  District  and  Rangia  sub- division under District of Kamrup of the State of Assam.

Guwahati Central Excise Division-II

 

RANGE - IIA

North of S.S. Road, (Lakhtokia) and G.N.B. Road, South of H.B.Road (from Sikh Temple),  East of S.C.Goswami Road upto Sukreswar Mandir, M.G.Road, East part (Sukreswar Mandir), Panbazar, Uzanbazar, Silpukhri, East of R.G.Baruah Road upto Zoo Narengi Tiniali, North of Zoo Narengi Road excluding Noonmati under Police Station Noonmati

RANGE - IIB

Paltan Bazar Area, Both sides of GS Road,  Rajgarh  Road (both sides), South of Zoo-Narengi Road, East part of AK Azad Road, Sonapur Area including the area upto 500 metres on the other side from the centre of NH-40, Birkuchi Area, Bonda Area, Ulubari, South of SS Road, North side of AT Road upto Police Reserve, Ganeshguri, Panjabari  & Hengrabari.

RANGE - IIC

Byrnihat to 13th Mile, falling under Kamrup District of the State of Assam and the area upto 500 metres on the other side from the centre of NH-40, Byrnihat from 12th Mile to Jorabat point, falling under Kamrup District of the State of Assam.

RANGE - IID

South of AT Road, Chatribari Area, West of AK Azad Road, Bilpar, Gosala, Athgaon, CITI Complex, Mini Industrial Area, Kalapahar, South of SRCB Road, Lalganesh, Jyotikuchi, Lokhra, Basistha, South of Kahilipara, South of Beltola, Khanapara Road upto Khanapara Police Station.  Police Station: Bharalmukh, Paltan Bazar, Ambari (Fatasil), Dispur and Basistha.

RANGE - IIE

Noonmati under Noonmati Police Station. In the North  – River Brahmaputra, South – GNB Road, East – Narengi and West – Bamunimaidan.

 

JAGIROAD

Entire Morigaon District of Assam.

 

TEZPUR CENTRAL EXCISE & SERVICE TAX DIVISION

JURISDICTION: The Districts of Sonitpur (excluding Bishwanath Chariali and Gohpur sub- division) of the State of Assam and Darrang District of the State of Assam. Districts of East Kameng, West Kameng and Tawang of the State of Arunachal Pradesh.

Division Headquarter: Tezpur

No. of Ranges: 06 (Six)

Sl.no.

Range

Jurisdiction

1.

TEZPUR

Comprises the Tezpur town and adjoining areas.

2.

RANGAPARA

Comprises Rangapara town, Binduguri, Balipara, Charduar areas under Sonitpur District. Districts of Tawang, East & West Kameng Districts of Arunachal Pradesh.

3.

DHEKIAJULI

Comprises Dhekiajuli P.S. area, Barchala Circle of Sonitpur district and part of Mazbat P.S. area, Dhunseri T.E., Bateli T.E. and Lambari T.E. under Darrang District.

4.

MANGALDOI

Comprises Mangaldai P.S. area, Khapupetia, Rowta and part of Orang P.S. area under Darrang District of Assam.

5.

TANGLA

Comprises Tangla P.S. area, Paneery, Bhergaon, Hattigarh area upto Bhutan border under Darrang District of Assam.

6.

TEZPUR SERVICE TAX RANGE

Tezpur town and adjoining areas, Rangapara town, Binduguri, Balipara, Charduar areas under Sonitpur district. Districts of Tawang, East & West Kameng of the State of Arunachal Pradesh.

 

DHUBRI CENTRAL EXCISE & SERVICE TAX DIVISION

JURISDICTION: The Districts of Dhubri, Bongaigaon, Kokhrajhar and Goalpara of the State of Assam and Districts of East Garo Hills, West Garo Hills and South Garo Hills of the State of Meghalaya.

Division Headquarters: Dhubri

No. of Ranges:        05 (Five)

Sl.no.

Range

Jurisdiction

1.

DHUBRI

Dhubri District and Gosaigaon sub-division under Kokrajhar District in the State of Assam.

2.

BRPL –I

M/s. Bongaigaon Refinery and Petro-Chemicals Limited Complex at Dhaligaon in Bongaigaon District.

3.

BRPL –II

M/s. Bongaigaon Refinery and Petro-Chemicals Limited Complex at Dhaligaon in Bongaigaon District

4.

BONGAIGAON

Covers Bongaigaon District (except BRPL Dhaligaon Complex), and Kokrajhar District (except Gossaigaon sub- division) in Assam.

5.

GOALPARA

Goalpara District of the State of Assam and East, West and South Garo Hills Districts in the State of Meghalaya.

 

ITANAGAR CENTRAL EXCISE & SERVICE TAX DIVISION

JURISDICTION: The Districts of Upper Subansiri, Lower Subansiri, East Siang, West Siang, Upper Siang and Papumpare of the State of Arunachal Pradesh and Districts North Lakhimpur and Dhemaji, the sub-division of Biswanath Chariali & Gohpur of the District of Sonitpur of the State of Assam.

Division Headquarters: Itanagar

No. of Ranges: 04 (Four)

Sl.no.

Range

Jurisdiction

1.

ITANAGAR CENTRAL EXCISE

Districts of Papumpare & Lower Subansiri.

2.

ITANAGAR SERVICE TAX

Districts of Papumpare & Lower Subansiri.

3.

NORTH LAKHIMPUR

The Districts of Lakhimpur and Dhemaji of the State of Assam. Districts of West Siang, East Siang, Upper Siang and Upper Subansiri of the State of Arunachal Pradesh.

4.

BISWANATH CHARIALI

Biswanath Chariali & Gohpur sub-divisions under Sonitpur District of Assam.

  

SERVICE TAX DIVISION GUWAHATI

JUIRISDICTION: - Districts of Kamrup, Nalbari, Morigaon & Barpeta of the state of Assam.

Division Headquarters: Guwahati.

The Service Tax Division Guwahati has been organised on the basis of services instead of geographical jurisdiction. For assessees with more than one Service, the primary Service with maximum Service Tax liability will be the deciding factor for allocating the Range.

No. of Ranges:        07 (Seven)

RANGE-A

Sl. No.

Description of Taxable Services

1

Transport of goods by road

2

Cargo handling service

3

Customs house agent

4

Survey and map making

5

Packaging services

6

Ship management service

7

Transport of goods by air

8

Transport of goods by rail

9

Transport of goods through pipeline and other conduit

10

Transport of persons by cruise ship

11

Transport of goods through waterways

12

Promotion, marketing, organizing or assisting in organising games of chance, including lottery, etc.

13

Foreign exchange broker service

14

Other port (minor port) service

15

Opinion poll agency service

16

Service of promotion or marketing of brand of goods/services/events

17

Special service provided by builders

 

RANGE-B

Sl. No.

Description of Taxable Services

1

Travel agent for booking of passage (other than air/rail  travel agents)

2

Construction of residential complex service

3

Design service other than interior decoration and fashion designing

4

Fashion Design

5

Technical  inspection and certification agency service

6

Real estate agent service

7

Renting of immovable property service

8

Beauty parlours/beauty treatment

9

Security/detective agency service

10

Courier agency service

11

Online information and database access service and/or retrieval service through computer network

12

Internet cafe

13

Dry cleaning services

14

General Insurance Service

15

Photography service

16

Cleaning services

17

Services provided by a recovery agent

18

Health Services by a clinical establishment, health check-up/diagnosis, etc.

RANGE-C

Sl. No.

Description of Taxable Services

1

Advertising agency services

2

Selling of space or time slot for advertisement

3

Cable operators

4

Development and supply of content  for use in telecom services, advertising agency, etc.

5

Dredging of rivers, ports harbours, backwaters, estuaries, etc.

6

Mining of mineral, oil or gas services

7

Sponsorship service provided to body-corporate or firm including sports sponsorships

8

Services by a programme producer

9

Services of permitting commercial use or exploitation of events

10

Construction Services other than residential complex, including commercial/industrial building or civil structures

11

Interior decorations/Designer services

12

Site formation and clearance, excavation, earth moving and demolition services

13

Stock broker service

14

Storage and warehousing services

15

Tour operator services

16

Service provided by a processing and clearing house in relation to securities, goods and forward contracts

17

Cosmetics and plastic surgery service

 

RANGE-D

Sl. No.

Description of Taxable Services

1

Business exhibition service

2

Clearing and forwarding agent services

3

Works contract service

4

Event management

5

Input service distributors

6

Public relation management service

7

Service for repair, reconditioning, restoration or decoration or any other similar services of any motor vehicle

8

Automated Teller Machine operations, maintenance or management service

9

Broadcasting Service

10

Rail travel agent’s service

11

Sound recording studio or agency services

12

Internet telecommunication services

13

Credit card, debit card, charge card or other payment card related services

14

Services of telegraph authority in relation to telecommunication service

15

Franchise service

16

Service provided by recognised / registered associations in relation to forward contract

17

Mailing list compilation and mailing service

18

Services provided by a registrar to an issue

RANGE-E

Sl. No.

Description of Taxable Services

1

Auction service

2

Consulting engineer services

3

Convention service

4

Information technology software service

5

Maintenance or repair service

6

Mandap keeper service

7

Club or association service

8

Outdoor catering

9

Pandal or shamiana service

10

Scientific and technical consultancy services

11

Electricity exchange service

12

Restaurant service

13

Service of providing accommodation in hotels, inn, guest house, club or camp site whatever name called

14

Erection, commissioning and installation

15

Air travel agent services

16

Services provided by any person in relation to supply of tangible goods

17

Airport services by airport authority

18

Transport of goods by coastal shipping

 

RANGE-F

Sl. No.

Description of Taxable Services

1

Company secretary service

2

Cost accountant service

3

Chartered accountant services

4

Legal consultancy service

5

Banking and other Financial services

6

Other taxable services (services other than 119 listed services)

7

Steamer agent services

8

Market research agency service

9

Health club and fitness centre service

10

Life insurance service

11

Service provided by an insurer of life insurance under Unit Linked Insurance Plan (ULIP)

12

Survey and exploration of mineral

13

Underwriter service

14

Business support service

15

Insurance auxiliary service in relation to general insurance

16

Manpower recruitment/supply agency service

 

RANGE-G

Sl. No.

Description of Taxable Services

1

Business auxiliary service

2

Rent-a-cab scheme operator services

3

Credit rating agency service

4

Port service (major ports)

5

Insurance auxiliary service concerning life insurance business

6

Services by holder of intellectual property right providing intellectual property services other than copyright

7

Maintenance of medical records

8

Copyright service – transfer temporarily / permit use or enjoyment

9

Architects services

10

Video tape production agency / Video tape production service

11

Management or business consultant service

12

Commercial training or coaching

13

Service provided by share transfer agent

14

Transport of passenger embarking on domestic / international journey by air

15

Asset management including portfolio management and fund management

16

Service provided by recognised Stock Exchange in relation to transaction in securities

17

Service provided by recognised / registered association in relation to clearance or settlement of transaction in goods or forward contracts