CBIC notifies Reconstitution of Daman Authority for advance ruling
The Ministry of Finance (Department of Revenue) recently issued a notification (No. 01/2026 – Union territory Tax) on March 6, 2026, regarding an amendment in an earlier notification.
The Central Government has used its powers under section 15 of the Union Territory Goods and Services Tax Act, 2017; the Central Goods and Services Tax Act, 2017 and the GST Rules, 2017 to make a change to an earlier notification. This earlier notification (No. 14/2018-Union territory Tax) was issued by the Ministry of Finance on October 8, 2018 and published in the Official Gazette.
Through this new notification, the government has made a modification in the table of the previous notification. Specifically, at Serial Numbers 3 and 4, in column (3), the entry listed as an item (i) has been replaced with a new entry. The following is the new entry.
“Ms Krati Nigam, Joint Commissioner, Central Goods and Services Tax (CGST), Daman.”
Note: This amendment will be effective from the date of its publication in the Official Gazette.


