MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New Delhi, the 6th March, 2026

Notification No. 01/2026 - Union territory Tax

G.S.R. 159(E).— In exercise of the powers conferred by section 15 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), section 96 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and rule 103 of the Goods and Services Tax Rules, 2017, the Central Government, hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue No. 14/2018-Union territory Tax, published in the Gazette of India, Extraordinary, vide G.S.R. 1004 (E), dated the 8th October, 2018, namely:

In the said notification, in the Table, against Sl. Nos. 3 and 4, in column (3), for item (i) and the entries relating thereto, the following shall respectively be substituted, namely: -

“(i) Ms. Krati Nigam, Joint Commissioner, Central Goods and Services Tax (CGST) Daman;”

2. This notification shall come into force on the date of its publication in the Official Gazette.

[F. No. S-31011/35/2021-ST-I-DoR]

MUTHURAMAN C, Under Secy.

Note: The principal notification was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1004(E), dated the 8th October, 2018 and subsequently amended, vide notification-

(i) No. 03/2019-Union territory Tax, dated the 16th May, 2019, published in the Gazette of India, Extraordinary vide number G.S.R. 366(E), dated the 16th May, 2019;

(ii) No. 05/2019-Union territory Tax, dated the 14th October, 2019, published in the Gazette of India, Extraordinary vide number G.S.R. 781(E), dated the 14th October, 2019;

(iii) No. 06/2019-Union territory Tax, dated the 24th December, 2019, published in the Gazette of India, Extraordinary vide number G.S.R. 948(E), dated the 24th December, 2019;

(iv) No. 01/2022-Union territory Tax, dated the 21st March, 2022, published in the Gazette of India, Extraordinary vide number G.S.R. 214(E), dated the 21st March, 2022

(v) No. 02/2022-Union territory Tax, dated the 25th November, 2022, published in the Gazette of India, Extraordinary vide number G.S.R. 849(E), dated the 25th November, 2022; and

(vi) No. 01/2023-Union territory Tax, dated the 12th May, 2023, published in the Gazette of India, Extraordinary vide number G.S.R. 361(E), dated the 12th May, 2023.