Union Territory Tax
02/2026
13-05-2026
Re-constitution of Authority for Advance Ruling in respect of UT of Chandigarh in terms of Section 15 of UTGST Act 2017
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION NO. 2/2026 - UNION TERRITORY TAX
New Delhi, the 13th May, 2026
G.S.R. 363(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 amendments in the notification of the Government of India, Ministry of Finance, Department of Revenue No. 14/2018-Union territory Tax, vide G.S.R. 1004 (E), dated the 8th October 2018, namely:
In the said notification, in the Table, against Sl. No. 2, for the entries in column (3) the following entries shall be substituted, namely:-
“ (i) Shri Gaurav Kumar Jain, Additional Commissioner, CGST Chandigarh;
(ii) Shri Pradhuman Singh, Additional Excise and Taxation Commissioner and Deputy Commissioner-cum-Collector (Excise), Union territory of Chandigarh.”
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F. No. S-31011/2/2026-ST-1-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 amended, vide notification.
Act
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Union Territory Goods and Services Tax Act, 2017
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Central Goods and Services Tax Act, 2017
Rules
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Central Goods and Services Tax Rules, 2017
