CBIC / GST notification 01/2026-Union Territory Tax (Rate) · 30 Apr 2026
Official title
01/2026-Union Territory Tax (Rate) : Seeks to amend Notification No 9/2025 - Union Territory tax (Rate) to align them (as updated vide Corrigendum dated 06.05.2026)
Official record
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Check the official recordThe Central Government amends Notification No. 9/2025-Union Territory Tax (Rate) to substitute tariff entries in Schedule I and Schedule III. The amendment changes the entries in column (2) against specific serial numbers. This notification comes into force on the first day of May 2026.
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Who is affected
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUBSECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 01/2026-Union Territory Tax (Rate)
New Delhi, the 30^th April, 2026
G.S.R (E). – In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) and sub-section (5) of section 15 of the Central Goods and Services Tax Act, 2017(12 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, Ministry of Finance (Department of Revenue), No. 9/2025- Union Territory Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R. 646(E), dated the 17^th September, 2025, namely —
In the said notification, -
[F. No. 190341/139/2026-TRU]
(Dheeraj Sharma)
Under Secretary
Note: The principal notification No. 09/2025-Union Territory Tax (Rate), dated the 17^th September, 2025 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide G.S.R. 646(E), dated the 17^th September, 2025 and was last amended vide Notification No. 19/2025- Union Territory Tax (Rate) dated the 31^st December, 2025 vide G.S.R. 948(E), dated the 31^st December, 2025.
