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FININ2MIN
GST Cross-Jurisdiction Master

Jurisdictional High Court map

Maps every current GST jurisdiction to the court whose decisions ordinarily carry jurisdictional authority, subject to Supreme Court law.

Legal cut-off: 19 July 2026Robots: index,followAuthors: CA Nikhil Gupta and Kajri Singh
Indexable research master. Maps every current GST jurisdiction to the court whose decisions ordinarily carry jurisdictional authority, subject to Supreme Court law.

Jurisdictional map

CodeJurisdictionHigh Court
01Jammu and KashmirHigh Court of Jammu & Kashmir and Ladakh
02Himachal PradeshHigh Court of Himachal Pradesh
03PunjabPunjab and Haryana High Court
04ChandigarhPunjab and Haryana High Court
05UttarakhandHigh Court of Uttarakhand
06HaryanaPunjab and Haryana High Court
07DelhiDelhi High Court
08RajasthanRajasthan High Court
09Uttar PradeshAllahabad High Court
10BiharPatna High Court
11SikkimHigh Court of Sikkim
12Arunachal PradeshGauhati High Court - Itanagar Bench
13NagalandGauhati High Court - Kohima Bench
14ManipurHigh Court of Manipur
15MizoramGauhati High Court - Aizawl Bench
16TripuraHigh Court of Tripura
17MeghalayaHigh Court of Meghalaya
18AssamGauhati High Court
19West BengalCalcutta High Court
20JharkhandHigh Court of Jharkhand
21OdishaOrissa High Court
22ChhattisgarhHigh Court of Chhattisgarh
23Madhya PradeshMadhya Pradesh High Court
24GujaratGujarat High Court
26Dadra and Nagar Haveli and Daman and DiuBombay High Court
27MaharashtraBombay High Court
29KarnatakaHigh Court of Karnataka
30GoaBombay High Court at Goa
31LakshadweepHigh Court of Kerala
32KeralaHigh Court of Kerala
33Tamil NaduMadras High Court
34PuducherryMadras High Court
35Andaman and Nicobar IslandsCalcutta High Court - Circuit Bench at Port Blair
36TelanganaHigh Court for the State of Telangana
37Andhra PradeshHigh Court of Andhra Pradesh
38LadakhHigh Court of Jammu & Kashmir and Ladakh

Verify official judgment PDF, bench, ratio, later SLP/appeal status and local statutory version before reliance.

Finin2min Q&A

Can the CGST Act alone decide a State tax matter?

No. The corresponding SGST or UTGST law, local commencement and amendments must be checked.

Can a Central notification be assumed to have a local counterpart?

No. Capture the exact State or UT instrument and effective date.

Can another State's e-way bill threshold be used?

No. Apply the transaction-date notification of the State or UT where the movement rule is relevant.

Which High Court decision should be prioritised?

Supreme Court law prevails nationally; then prioritise the jurisdictional High Court and check conflicting decisions and later law.