Re constitution of Authority for Advance Ruling in respect of UT of Chandigarh in terms of Section 15 of UTGST Act 2017
The Gazette of India
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 329] NEW DELHI, THURSDAY, MAY 14, 2026/VAISAKHA 24, 1948
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.
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