**Executive Summary**
This notification issued by the Ministry of Finance on May 13, 2026, amends previous regulations regarding tax administration in the Union Territory of Chandigarh. It updates the designation of specific officials under the Union Territory Goods and Services Tax Act, 2017. These changes officially come into force on the date of their publication in the Official Gazette, which is May 14, 2026.
**Key Points / Main Content**
* **Regulatory Amendments**
* The document amends Notification No. 14/2018-Union territory Tax, dated October 8, 2018.
* The amendment is made in exercise of powers conferred by Section 15 of the UTGST Act, Section 96 of the CGST Act, and Rule 103 of the GST Rules, 2017.
* **Personnel Substitutions**
* Shri Gaurav Kumar Jain is designated as the Additional Commissioner, CGST Chandigarh.
* Shri Pradhuman Singh is designated as the Additional Excise and Taxation Commissioner and Deputy Commissioner-cum-Collector (Excise), Union territory of Chandigarh.
* **Effective Date**
* The provisions of this notification are effective from May 14, 2026, the date of its publication in the Official Gazette.
**Impact Analysis**
**Designated Officials (Shri Gaurav Kumar Jain and Shri Pradhuman Singh)**
**Impact**
These individuals are formally substituted into specific administrative and collectorate roles within the Chandigarh tax and excise departments.
**Action Required**
The officials must assume the responsibilities and exercise the legal powers associated with their new designations as per the amended GST and Excise frameworks.
**Tax and Excise Departments, Union Territory of Chandigarh**
**Impact**
The department’s organizational table (specifically Sl. No. 2, Column 3 of the principal notification) is legally updated to reflect current leadership.
**Action Required**
The department must update internal records to align with the substituted entries and ensure all official correspondence and legal proceedings reflect these appointments.
Key Entities Referenced
Goods and Services Tax Rules, 2017: A regulatory framework providing procedural guidelines for the administration and enforcement of GST laws.
Union Territory Goods and Services Tax Act, 2017: Primary legislative authority providing the legal framework for tax administration and official designations within Union Territories.
Central Goods and Services Tax Act, 2017: National legislation referenced for the exercise of powers related to GST governance and the appointment of administrative officers.
Chandigarh: The specific Union Territory defined as the jurisdictional scope for the updated tax official designations.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-14052026-272557
CG-DxLx-xEG-I1D4H0x5x2x0 26-272557
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 329] नई दिल्ली, बृहस्ट्प जतिार, मई 14, 2026/ििै ाख 24, 1948
No. 329] NEW DELHI, THURSDAY, MAY 14, 2026/VAISAKHA 24, 1948
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 13 मई, 2026
स.ं 2/2026 – सघं राज्य क्षत्रे कर
सा.का.जन. 363(अ).— केंद्रीय सरकार, सघं 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 म ें जनम्नजलजखत और संिोधन करती ह,ै
अर्ाात:्
उि अजधसूचना की, सारणी में क्र.सं. 2 के सामने, स्ट्तंभ (3) में प्रजिजियों के स्ट्र्ान पर जनम्नजलजखत प्रजिजियां रखी
िाएंगी, अर्ाात:् -
“(i) श्री गौरि कुमार िनै , अपर आयुि, सीिीएसटी, चण्डीगढ़;
3474 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(ii) श्री प्रद्युम्न ससंह, अपर उत्पाि िल्ु क और कराधान आयुि तर्ा उपायुि- सह-कलक्टर (उत्पाि-िुल्क) संघ
राज्य क्षेत्र चण्डीगढ़।”
2. यह अजधसूचना रािपत्र म ेंइसके प्रकािन की तारीख को प्रिृत्त होगी।
[फा. स.ं एस-31011/2/2026-एसटी-1-डीओआर]
मुर्ुरामन सी., अिर सजचि
टटप्पण: मलू अजधसूचना भारत के रािपत्र, असाधारण, भाग-2, खंड-3, उपखंड (i) म ेंसंखयांक सा.का.जन. 1004(अ), तारीख
8 अिूबर, 2018 द्वारा प्रकाजित की गई र्ी और अजधसूचना सखं यांक 01/2026-संघ राज्य क्षत्रे कर, तारीख 6 माचा 2026,
संखयांक सा.का.जन. 159(अ) तारीख 6 माच,ा 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.
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and Published by the Controller of Publications, Delhi-110054.