It appoints officers of Central Tax and specifies territorial jurisdiction of Principal Chief Commissioner of Central tax and Chief Commissioner of Central Tax. 

It empowered certain JC/ADC of Central Tax to adjudicate the Show cause notices issued by DGGI (Inserted Paragraph 3A along with Table V  vide Notification No. 02/2022-Central Tax, dated 11.03.2022).
 

Notification No.

79/2018-Central Tax, dated 31.12.2018; 
04/2019-Central Tax, dated 29.01.2019 ( effective from 01.02.2019) 
51/2019-Central Tax, dated 31.10.2019
02/2021-Central Tax, dated 12.01.2021
02/2022-Central Tax, dated 11.03.2022
05/2024-Central Tax, dated 30.01.2024 (w.e.f. 05.08.2023);
10/2024-Central Tax, dated 29.05.2024
11/2024-Central Tax, dated 30.05.2024
27/2024-Central Tax, dated 25.11.2024
10/2025-Central Tax, dated 13.03.2025

It appoints officers of Directorate General of GST intelligence, Directorate General of Service Tax, Directorate General of Audit as Central Tax officers and invests them with all the powers under CGST Act, 2017 and IGST Act, 2017. 

It authorized Pr. Commissioner/Commissioner and Additional Commissioner/ Joint Commissioner as Revisionary Authority under Section 108 of the CGST Act, 2017.

It appointed common adjudicating authority to adjudicate the multiple SCNs pertaining to different jurisdictional States in the case of M/s BSH Household appliance manufacturing Pvt. Limited, Mumbai. 

It appointed common adjudicating authority to adjudicate the multiple SCNs pertaining to different jurisdictional States in the case of M/s United Spirits Limited, Mumbai.