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Untitled Document




02/2023-Union Territory Tax, Dated: May 25, 2023

G.S.R. 390(E). - In exercise of the power conferred by section 15 of the Union territory Goods and Services Tax Act, 2017 (14 of 2017) and section 96 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with rule 103 of the Goods and Services Tax Rules, 2017, the Central Government hereby makes the following further amendment in the notification of the Government of India, Ministry of Finance, Department of Revenue No. 14/2018-Union territory Tax, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub section (i), vide G.S.R. 1004(E), dated the 8th October 2018, namely:-

1. In the said notification, in the Table, for Sl.No.3 and 4, and entries relating thereto, the following shall be substituted namely :-

Sl. No.
Name of Union territory of the Authority for Advance Ruling
Name and designation of the Member
"3. Dadra and Nagar Haveli and Daman and Diu

(i) Shri Yudhast Kumar, Joint Commissioner, CGST Daman

(ii) Shri Saurabh Mishra, Joint Commissioner, (Union territory Goods and Services Tax), Union territory of Dadra and Nagar Haveli and Daman and Diu".

2. This notification shall come into force on the date of its publication in the Official Gazette.


(Sunil Kumar)
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 subsequently amended, vide-

(i) Notification No.03/2019-Union territory Tax, dated the 16th May, 2019, published in the Gazette of India, vide number G.S.R. 366(E), dated the 16th May, 2019.

(ii) Notification No.05/2019-Union territory Tax, dated the 14th October, 2019, published in the Gazette of India, vide number G.S.R. 781(E), dated the 14th October, 2019.

(iii) Notification No.06/2019-Union territory Tax, dated the 24th December, 2019, published in the Gazette of India, vide number G.S.R. 948(E), dated the 24th December, 2019.

(iv) Notification No.01/2022-Union territory Tax, dated the 21st March, 2022, published in the Gazette of India, vide number G.S.R. 214(E), dated the 21st March, 2022, and

(v) Notification No.02/2022-Union territory Tax, dated the 25th November, 2022, published in the Gazette of India, vide number G.S.R. 849(E), dated the 25th November, 2022, and

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