Publication of notification under UTGST Act,2017

## Policy Analysis Report: Notification No. 02/2022 - Union Territory Tax (Amendment) **1. Executive Summary:** This report analyzes Notification No. 02/2022, issued by the Ministry of Finance, Department of Revenue on November 25, 2022. The notification amends a previous notification (No. 14/2018-Union Territory Tax) related to the Union Territory Goods and Services Tax (UTGST). The core purpose of this amendment, as evidenced by the text, is to change the designated Additional Commissioner responsible for Excise and Taxation Department within the Union Territory of Chandigarh. The key finding is that Shri Harsuhinder Pal Singh Brar is now the designated individual. **2. Introduction:** This report aims to provide a detailed analysis of Notification No. 02/2022, a notification pertaining to the Union Territory Goods and Services Tax (UTGST) Act, 2017. The analysis is based solely on the information provided within the text of the notification and aims to inform stakeholders about the specific changes introduced. **3. Policy Overview:** * This notification is an **amendment** to the original policy: Notification No. 14/2018-Union Territory Tax, published in the Gazette of India, Extraordinary, vide G.S.R. 1004 E, dated the 8th October 2018. * **Core Objective (inferred):** The broader objective of the original policy (and therefore this amendment) is to define and potentially update roles and responsibilities within the Union Territory Goods and Services Tax framework, specifically concerning the Excise and Taxation Department. This particular amendment focuses on updating a specific designation within Chandigarh. **4. Background and Rationale:** The likely reason for this specific amendment is a change in personnel or responsibilities within the Excise and Taxation Department of the Union Territory of Chandigarh. The provided text indicates that the designated Additional Commissioner, Excise and Taxation Department, Union territory of Chandigarh, has been updated. This suggests a reassignment, promotion, or departure of the previous incumbent. **5. Key Provisions / Changes:** This notification introduces a specific change to Notification No. 14/2018-Union Territory Tax. * **Specific Part of Original Policy Changed:** The amendment directly alters the entry against Sl. No. 2 in column 3 of the Table within the original notification. Specifically, it modifies item "ii" and the entries relating to it. * **New Rule/Provision:** The new rule substitutes the previously designated individual in item "ii" with "Shri Harsuhinder Pal Singh Brar, Additional Commissioner, Excise and Taxation Department, Union territory of Chandigarh." * **Difference/Effect of Change:** This amendment replaces the previously named Additional Commissioner with Shri Harsuhinder Pal Singh Brar, indicating that Mr. Brar is now the designated individual for the specified responsibilities outlined (though not detailed in the provided text) in the original notification. **6. Target Audience and Stakeholders:** The primary target audience includes: * **The Excise and Taxation Department of the Union Territory of Chandigarh:** As the amendment directly impacts the leadership structure of this department. * **Shri Harsuhinder Pal Singh Brar:** The newly designated Additional Commissioner. * **Businesses operating within the Union Territory of Chandigarh:** Which are subject to the UTGST and interact with the Excise and Taxation Department. * **Central and State GST authorities:** Who need to be aware of the designated personnel for inter-agency coordination. **7. Implementation Aspects (Inferred):** * **Responsible Agency/Bodies:** Ministry of Finance, Department of Revenue, Central Government and the Excise and Taxation Department of the Union Territory of Chandigarh. * **Timelines/Procedures:** The notification states that "This notification shall come into force on the date of its publication in the Official Gazette," which was November 25, 2022. This implies immediate implementation of the change. * **Specific to the Changes:** The change requires internal communication within the Excise and Taxation Department of Chandigarh to ensure all relevant parties are aware of the new designated individual. External communication to the GST authorities, as mentioned above, is also expected. **8. Expected Outcomes / Impact of Changes:** The intended outcome of this specific change is a smooth transition of responsibilities to Shri Harsuhinder Pal Singh Brar. The impact of the amendment itself is likely to be primarily administrative, ensuring that the correct individual is recognized and contacted for matters related to the Excise and Taxation Department within the UTGST framework in Chandigarh. The change should not create any disruption. **9. Conclusion:** Notification No. 02/2022 amends Notification No. 14/2018-Union Territory Tax to update the designation of the Additional Commissioner responsible for the Excise and Taxation Department within the Union Territory of Chandigarh. The amendment designates Shri Harsuhinder Pal Singh Brar as the new Additional Commissioner. This amendment is significant for ensuring clarity and accuracy in the administration of UTGST within Chandigarh, reflecting the current organizational structure.

Key Entities Referenced