GST Law had divided assesse with two government that is state GST Department and central GST Department as GST Maharashtra Jurisdiction. In Month of November 2017 Maharashtra state issued notification Order No.01/2017-GST/Maharashtra GST Maharashtra Jurisdiction

1. Taxpayers falling under the jurisdiction of the central – Total 160603                                                                                
2. Taxpayers falling under the jurisdiction of State – Total 645875

GST jurisdiction

GST Jurisdiction of Mumbai , Pune and other registered assesse is available to in GST Jurisdiction notification. Taxpayer need to make there applications of refund about zero rated goods to officer of state or central jurisdiction as per the given list. Also officer need to visit state jurisdiction ward for gst refund and central jurisdiction ward for gst. Both Central and state juridction wards officer ward division is available in given notification. This bifurcation is done due to administration purpose by the GST department. This helps to bifurcate scope of work and assign officer between the state and central Division.