The Central Government, on the recommendations of the Goods and Services Tax Council and in exercise of the powers conferred under section 15 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with section 96 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and rule 103 of the Central Goods and Services Tax Rules, 2017, has issued Notification No. 02/2026 – Union Territory Tax dated May 13, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide G.S.R. 363(E), thereby reconstituting the Authority for Advance Ruling (AAR) in respect of the Union Territory of Chandigarh.
Statutory Background — Section 15 of the UTGST Act, 2017: Section 15 of the UTGST Act, 2017 empowers the Central Government to, by notification, specify the constitution of the Authority for Advance Ruling and the Appellate Authority for Advance Ruling for the Union Territories, on the recommendations of the GST Council. Rule 103 of the CGST Rules, 2017 further provides for the appointment of officers as Members of the Authority for Advance Ruling.
Amendment to the Principal Notification No. 14/2018 – Union Territory Tax: The present notification carries out further amendments in the principal Notification No. 14/2018 – Union Territory Tax dated October 08, 2018 [G.S.R. 1004(E)], which had originally constituted the Authority for Advance Ruling for the Union Territory of Chandigarh. The said principal notification was last amended vide Notification No. 01/2026 – Union Territory Tax dated March 06, 2026 [G.S.R. 159(E)].
Substitution of Entries against Sl. No. 2 — Reconstituted Members of the AAR, Chandigarh: In the Table appended to the principal notification, for the entries appearing in column (3) against Sl. No. 2, the following entries have been substituted, namely:—
(i) Shri Gaurav Kumar Jain, Additional Commissioner, CGST, Chandigarh; and
(ii) Shri Pradhuman Singh, Additional Excise and Taxation Commissioner and Deputy Commissioner-cum-Collector (Excise), Union Territory of Chandigarh.
Date of Commencement: In terms of paragraph 2 of the notification, the said amendment shall come into force on the date of its publication in the Official Gazette, i.e., May 14, 2026.
Effect of this Notification:
By way of the present notification, the Authority for Advance Ruling for the Union Territory of Chandigarh stands reconstituted to the extent of the Members specified against Sl. No. 2 of the Table to Notification No. 14/2018 – Union Territory Tax dated October 08, 2018. The reconstituted Authority shall hereafter comprise the newly designated officers from the CGST formation and the Union Territory Excise and Taxation Department, thereby ensuring continuity in the functioning of the Authority for Advance Ruling for Chandigarh under Section 15 of the UTGST Act, 2017.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/05/MoF-N-No.-2_2026-Union-Territory-Tax.pdf
