04/2026-Union Territory Tax (Rate) : Seeks to amend notification No. 4/2017- Union Territory Tax (Rate) dated 28th June, 2017

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 04/2026-Union Territory Tax (Rate)

New Delhi, the 27^th October, 2026

G.S.R. ……(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, Ministry of Finance (Department of Revenue), No. 4/2017-Union Territory Tax (Rate), published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 713(E), dated the 28th June, 2017, namely: -

In the said notification, in the Table, -

• (i) after S. No. 2 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

• (ii) after S. No. 3A and the entries relating thereto, the following serial numbers and entries shall be inserted, namely: -

• (iii) after S. No. 8 and the entries relating thereto, the following serial number and entries shall be inserted, namely: -

2. This notification shall come into force with effect from the 1^st day of November, 2026.

[F. No. CBIC-190354/142/2026-TRU]

(Dheeraj Sharma)
Under Secretary

Note: - The principal notification No. 4/2017-Union Territory Tax (Rate) was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 713(E), dated the 28th June, 2017 and was last amended by notification No. 06/2024-Union Territory Tax (Rate), dated the 8th October, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 615(E), dated the 8th October, 2024.