Central Board of Indirect taxes and Customs (CBIC) is a part of the Department of Revenue under the Ministry of Finance, Government of India. It deals with the tasks of formulation of policy concerning levy and collection of GST , Customs & Central Excise duties and Service Tax, prevention of smuggling and administration of matters relating to Customs, Central Excise, GST and Narcotics to the extent under CBIC's purview. The Board is the administrative authority for its subordinate organizations, including Custom Houses, GST, Central Excise and Service Tax Commissionerates and the Central Revenues Control Laboratory.
In terms of Notification No. 2/2017-Central Tax dated 19th June 2017 issued by the Government of India, Ministry of Finance, Department of Revenue, Central Board of Excise and Customs, the areas falling under the Jurisdiction of Principal Chief Commissioner of Central Tax, Nagpur has been organized into Two Central Tax Commissionerates, One Central Tax (Audit) Commissionerates and One Central Tax (Appeals) Commissionerates in the jurisdiction of Nagpur. Accordingly, the jurisdiction of the Divisions and Ranges under each of the Central Tax Commissionerate Circles under the Central Tax (Audit) Commissionerate.
For effective and efficient functioning of the organisation, the jurisdiction of Audit Commissionerate covers the area of Nagpur-I Commissionerate and Nagpur-II Commissionerate.