The Central Government, through Notification No. 02/2026 – Union Territory Tax dated 13 May 2026, amended Notification No. 14/2018-Union Territory Tax issued under the Union Territory Goods and Services Tax Act, 2017 and the Central Goods and Services Tax Act, 2017. Exercising powers under Section 15 of the UTGST Act, Section 96 of the CGST Act, and Rule 103 of the GST Rules, the Government substituted the entries against Serial No. 2 in the original notification. The amendment appoints Shri Gaurav Kumar Jain, Additional Commissioner, CGST Chandigarh, and Shri Pradhuman Singh, Additional Excise and Taxation Commissioner and Deputy Commissioner-cum-Collector (Excise), Union Territory of Chandigarh, in place of the earlier entries. The notification became effective from the date of publication in the Official Gazette and updates the composition of the relevant GST authority or body for Chandigarh.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 02/2026 – Union Territory Tax | Dated: 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.
