The outcome of the two-day Annual Conference of CBEC Chief Commissioners and DGs, held in New Delhi on the 24^th & 25^th August, 2015, with respect to the field structure of the Commissionerates is as follows :-

Ø The present territorial jurisdiction is going to be retained in most of the cases. The three-tier system of Commissionerate, Division & Ranges would survive. And the territorial jurisdiction of CGST Commissionerates would be co-terminous with the States.

Ø However, stand-alone Service Tax Commissionerates are going to be rolled back to create a common GST Commissionerate. The CBEC has also proposed to continue the system of Commissioner(Appeals) and to create a National Tribunal with co-ordinate benches in each state capital.

Ø The CGST Commissionerates would also perform functions under the Central Excise Act, 1944, to deal with all legacy issues of Central Excise and Service Tax.

Ø It has also been proposed that 25% of posts in different grades may be filled up by SGST officers on deputation basis and vice-versa.

Ø It has also been proposed that common LTU of indirect and direct taxes may be dismantled and new LTU of indirect taxes alone may be set up.