Notification 01/2026-Union Territory Tax (Rate)

Finin2min summary

The notification aligns specified intra-Union-territory goods-rate tariff entries under heading 2202 with the Finance Act, 2026 tariff structure.

Effective-state control: Effective from 1 May 2026; the exact signed Gazette notification and corrigendum remain in the P6B archive-capture queue.

Provision and transaction bridge

• Read with the corresponding Central Tax (Rate) entry for the combined intra-UT rate.
• Apply from 1 May 2026 and retain the corrected tariff entry.
• Confirm whether the supply is intra-UT or inter-State before selecting the component notification.

Practical application

Record the transaction or order date, the exact statutory provision, the instrument number, its effective date, any corrigendum and any later supersession before applying the conclusion.

Finin2min Q&A

Can the instrument title alone determine the result?

No. Read the signed instrument, the principal provision and the complete amendment chain together.

What evidence should be retained?

Preserve the official source, publication date, effective date, affected provision, internal implementation record and the later-history check.