GST and Central Excise is a part of Central Board of Indirect Taxes and Customs (CBIC), 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 Indirect Taxes and Customs, prevention of smuggling and administration of matters relating to Customs, GST & Central Excise 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 Commissionerates and the Central Revenue Control Laboratory.

The GST & Central Excise wing of the State of Tamil Nadu & Puducherry is under the administrative control of the Principal Chief Commissioner of GST and Central Excise, who is the zonal head functioning from GST Bhawan, 26/1 Mahathma Gandhi Road, Nungambakkam, Chennai. The Zone has 8 (Eight) Executive Commissionerates having identified geographical jurisdictions each of which is headed by a Principal Commissioner or Commissioner. The executive Commissionerates are further sub-divided into Divisions and Ranges - which are the cutting level offices in tax collection and tax facilitation. That apart, 3 (Three) Appeals Commissionerates and 3 (Three) Audit Commissionerates are functioning in the Zone each headed by a Commissioner.

Though Central Excise and Service Tax are under the exclusive domain of the Union Government, the Goods and Services Tax is administred by both the Union and State Governments. In order to provide single interface for the taxpayers, the taxpayer base for Goods and Services Tax has been mutually divided between the Union and State Governments.

The detailed jurisdiction of each of the Commissionerates, Divisions and Ranges are available under GST Trade Notice No.002/2017 dated 13.06.2017 issued by Principal Chief Commissioner of Central Excise, Chennai Central Excise Zone and GST Trade Notice No.003/2017 dated 16.06.2017 issued by Principal Chief Commissioner of CGST, Tamil Nadu and Puducherry Zone.