Summary: The Ministry of Finance (Department of Revenue) has issued Notification No. 08/2026-Union Territory Tax (Rate), dated 27 October 2026, amending the existing provisions under Notification No. 13/2017-Union Territory Tax (Rate), dated 28 June 2017. The amendment has been made by the Central Government on the recommendations of the GST Council, exercising its powers under Section 7(3) of the Union Territory Goods and Services Tax Act, 2017. The notification makes a specific numerical substitution in the Table of the principal notification. Against serial number 15, in column (3), the existing figure “6” is replaced with “9”. Accordingly, the rate figure specified against that entry stands revised from 6 to 9. The amendment is confined to this substitution and does not expressly modify other entries or conditions in the principal notification. The precise scope of the affected supply or service continues to be governed by the description and applicable provisions of serial number 15 in Notification No. 13/2017-Union Territory Tax (Rate). The revised provision will come into force on 1 November 2026. Consequently, taxpayers and persons responsible for compliance in respect of the affected entry should take account of the revised figure from the effective date, subject to the applicable statutory provisions. The notification also records that the principal notification was previously amended by Notification No. 07/2025-Union Territory Tax (Rate), dated 16 January 2025. No separate transitional arrangement or retrospective application is specified in the present notification.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 08/2026-Union Territory Tax (Rate) | Dated: 27th October, 2026
G.S.R. 944(E).— In exercise of the powers conferred by sub-section (3) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.13/2017-Union Territory Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 704(E), dated the 28th June, 2017, namely: –
In the said notification, in the Table, against serial number 15, in column (3), for the figure “6”, the figure “9” shall be substituted.
2. This notification shall come into force with effect from the 1st day of November, 2026.
[F. No. 190354/142/2026-TRU Section-CBIC]
MD. ADIL ASHRAF, Under Secy.
Note: -The principal notification no. 13/2017 -Union Territory Tax (Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) , vide number G.S.R. 704 (E), dated the 28th June, 2017 and was last amended vide notification no. 07/2025 -Union Territory Tax (Rate), dated the 16th January, 2025 published in the Gazette of India, Extraordinary, Part II , Section 3 , Subsection (i) vide number G.S.R. 46(E), dated the 16th January, 2025.
