notification no 01 2026 union territory tax rate dated 30 apr 2026

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUBSECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 01/2026-Union Territory Tax (Rate)
New Delhi, the 30
th
April, 2026
G.S.R (E). – In exercise of the powers conferred by sub-section (1) of section 7 of the Union
Territory Goods and Services Tax Act, 2017 (14 of 2017) and sub-section (5) of section 15 of the Central
Goods and Services Tax Act, 2017(12 of 2017), the Central Government, on the recommendations of
the Council, hereby makes the following further amendments in the notification of the Government of
India, Ministry of Finance (Department of Revenue), No. 9/2025- Union Territory Tax (Rate),
published in the Gazette of India, Extraordinary, Part II, Section 3, Subsection (i), vide number G.S.R.
646(E), dated the 17
th
September, 2025, namely —
In the said notification, -
(a) in Schedule I – 2.5 %,
(i) against S. No. 150, for the entry in column (2), the entry “2202 99 21, 2202 99 29” shall
be substituted;
(ii) against S. No. 151, for the entry in column (2), the entry “22029931, 22029939” shall be
substituted;
(b) In Schedule III - 20%,
(i) against S. No. 2, for the entry in column (2), the entry “2202 99 90, 2202 99 91, 2202 99
99” shall be substituted;
(ii) against S. No. 3, for the entry in column (2), the entry “2202 99 91, 2202 99 99” shall be
substituted;
2. This notification shall come into force from 1
st
May, 2026.
[F. No. 190341/139/2026-TRU]

(Dheeraj Sharma)
Under Secretary

Note: The principal notification No. 09/2025-Union Territory Tax (Rate), dated the 17
th
September,
2025 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-Section (i) vide G.S.R.
646(E), dated the 17
th
September, 2025 and was last amended vide Notification No. 19/2025- Union
Territory Tax (Rate) dated the 31
st
December, 2025 vide G.S.R. 948(E), dated the 31
st
December, 2025.