e-Gazette statutory gazette instrument No. 2/2026 - Union Territory Tax · 14 May 2026
Official title
Re constitution of Authority for Advance Ruling in respect of UT of Chandigarh in terms of Section 15 of UTGST Act 2017
Official record
Open source pageSummary
The Central Government amends the notification regarding the Authority for Advance Ruling for the Union Territory of Chandigarh. The government replaces the existing members listed at serial number 2 of the table in the original notification. The new members are 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. This change takes effect on the date of publication in the Official Gazette.
Key dates
Who is affected
3474 GI/2026 (1) रजिस्ट्री सं. डी.एल.- 33004/99 REGD. No. D. L.-33004/99
xxxGIDHxxx xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण् ड (i) PART II—Section 3—Sub-section (i) प्राजधकार से प्रकाजित PUBLISHED BY AUTHORITY
जित्त मंत्रालय (रािस्ट्ि जिभाग) अजधसूचना नई दिल्ली, 13 मई, 2026 सं. 2/2026 – संघ राज्य क्षेत्र कर
सा.का.जन. 363(अ).— केंद्रीय सरकार, संघ राज्य क्षेत्र माल और सेिा कर अजधजनयम, 2017 (2017 का 14) की धारा 15, केंद्रीय माल और सेिा कर अजधजनयम, 2017 (2017 का 12) की धारा 96 और माल और सेिा कर जनयम, 2017 के जनयम 103 द्वारा प्रित्त िजियों का प्रयोग करते हुए, भारत सरकार के जित्त मंत्रालय, रािस्ट्ि जिभाग की अजधसूचना सं. 14/2018- संघ राज्य क्षेत्र कर सा.का.जन. 1004 (अ)., तारीख 8 अिूबर, 2018 में जनम्नजलजखत और संिोधन करती है, अर्ाात्: उि अजधसूचना की, सारणी में क्र.सं. 2 के सामने, स्ट्तंभ (3) में प्रजिजियों के स्ट्र्ान पर जनम्नजलजखत प्रजिजियां रखी िाएंगी, अर्ाात्:- “(i) श्री गौरि कुमार िैन, अपर आयुि, सीिीएसटी, चण्डीगढ़; सं. 329] नई दिल्ली, बृहस्ट् पजतिार, मई 14, 2026/िैिाख 24, 1948
No. 329] NEW DELHI, THURSDAY, MAY 14, 2026/VAISAKHA 24, 1948
सी.जी.-डी.एल.-अ.-14052026-272557 CG-DL-E-14052026-272557
2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(ii) श्री प्रद्युम्न ससंह, अपर उत्पाि िुल्क और कराधान आयुि तर्ा उपायुि- सह-कलक्टर (उत्पाि-िुल्क) संघ राज्य क्षेत्र चण्डीगढ़।” 2. यह अजधसूचना रािपत्र में इसके प्रकािन की तारीख को प्रिृत्त होगी।
[फा. सं. एस-31011/2/2026-एसटी-1-डीओआर] मुर्ुरामन सी., अिर सजचि टटप्पण: मूल अजधसूचना भारत के रािपत्र, असाधारण, भाग-2, खंड-3, उपखंड (i) में संखयांक सा.का.जन. 1004(अ), तारीख 8 अिूबर, 2018 द्वारा प्रकाजित की गई र्ी और अजधसूचना संखयांक 01/2026-संघ राज्य क्षेत्र कर, तारीख 6 माचा 2026, संखयांक सा.का.जन. 159(अ) तारीख 6 माचा, 2026 द्वारा अंजतम बार संिोजधत की गई र्ी।
MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 13th May, 2026 No. 2/2026 - Union Territory Tax
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.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR SRIVASTAVA Digitally signed by SARVESH KUMAR SRIVASTAVA Date: 2026.05.14 22:55:03 +05'30'
