The Commissionerate of Customs & Central Excise, Bhopal came into existence vide Notification No. 20/97 CE (NT) w.e.f. 16.07.97. It was carved out of erstwhile Indore & Raipur Commissionerates. Further, it was again carved out vide Trade Notice No. 01/2014 dated 8.10.2014 and divided existing Bhopal Commissionerate in two parts, namely Bhopal and Jabalpur Commissionerate.
 

The law relating to Goods and Service Tax viz., the Central GST Act, 2017 (Act No. 12 of 2017) and the (concerned) State GST Act, 2017 was finally brought (legislated) into effect on 01-07-2017 (midnight), based on the constitutional amendment (effected) in this regard. It seeks to replace (subsume) the various earlier indirect taxes levied by the Central Government and State Governments (i.e., 17 kinds of indirect taxes imposed, such as: entry taxes, CVD, SAD Customs, AED, Luxury tax, Entertainment tax, taxes on lottery, betting and gambling; 23 kinds of 23 cesses imposed, such as: cess on tea and coffee, rubber, etc.). The introduction of GST is considered as a path-breaking and innovative step and measure to achieve the nation’s long-cherished goal of (slogan) ‘One Nation – One Tax – One Market’ (seamless and unfettered flow of goods and services without any tax hindrance, as considered earlier) besides improving ease of doing business.
 

The geographical jurisdiction of the Commissionerate is spread over 10 districts of Madhya Pradesh namely Bhopal, Sehore, Sagar, gwalior, bhind, murena, datia, Ashoknagar, Guna and the whole of Tehsil Narsingharh of Rajgarh District.

The functional jurisdiction of the Commissionerate at present is that it has 7 Central GST divisions of which Four are at Bhopal and two at Gwalior and one at Sagar.