Notification No. 01/2026–Union Territory Tax, Dated 06-03-2026
The Government has issued a notification amending Notification No. 14/2018–Union Territory Tax, which relates to the constitution of the Authority for Advance Ruling (AAR) for Union Territories under the GST framework.
1. Substitution of Central Tax Member
The amendment substitutes the member representing Central Tax in the Authority for Advance Ruling (AAR) for Dadra & Nagar Haveli and Daman & Diu.
2. New Appointment
Pursuant to the amendment, Ms Krati Nigam, Joint Commissioner, CGST Daman, has been appointed as the Central Tax member of the AAR for the Union Territories of Dadra & Nagar Haveli and Daman & Diu, replacing the earlier entry.
3. Effective Date
The notification has come into force from the date of its publication in the Official Gazette.
4. Purpose of the Amendment
The amendment updates the composition of the Authority for Advance Ruling for the specified Union Territories, ensuring continuity in the functioning of the AAR under the GST regime.
