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The Central Government amends the Union Territory Tax rate for services specified in the principal notification. The amendment substitutes the figure 9 for the figure 6 against serial number 15 in the table of the notification. This change applies to the Union Territory Goods and Services Tax Act, 2017. The amendment takes effect on 1 November 2026.
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[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. 08/2026- Union Territory Tax (Rate)
New Delhi, the 27th October, 2026
GSR......(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.
[F.No. 190354/142/2026-TRU Section-CBIC]
(Md. Adil Ashraf)
Under Secretary to the Government of India
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 16^th January, 2025 published in the Gazette of India, Extraordinary, Part II , Section 3 , Sub-section (i) vide number G.S.R. 46(E), dated the 16th January, 2025.
