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.
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