Important Keyword: Corrigendum Notification 26/2018 UTGST, UTGST gold exemption correction, Nominated Agency GST corrigendum, Gold export GST Union Territory, Notification 26/2018 amendment, UTGST gold export compliance,
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Table of Contents
[F.No.354/432/2018-TRU (pt)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
New Delhi, the 31st January, 2019
Corrigendum to Notification No. 26/2018 - Union Territory Tax (Rate)
[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
G.S.R. (E).- In the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.26/2018-Union Territory Tax (Rate), dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1269(E), dated the 31st December, 2018, at page 29, in line 1, for “32” read “34”.
(Gunjan Kumar Verma)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Corrigendum to Notification No. 26/2018 – Union Territory Tax (Rate)
Q1: What is the Corrigendum to Notification No. 26/2018 - Union Territory Tax (Rate)?
Answer:
It corrects a reference error in the original gold exemption notification. 26 corr
Q2: What exactly was corrected?
Answer:
The number “32” was replaced with “34” at page 29, line 1. 26 corr
Q3: Does this change the gold exemption?
Answer:
No. The exemption remains unchanged. Only technical correction made.
Q4: Is this correction retrospective?
Answer:
Corrigendum clarifies original intent and generally operates from original notification date.
Q5: Why is correct reference important?
Answer:
Wrong statutory reference may create compliance disputes.
Q6: Does exporter need to re-file returns?
Answer:
No re-filing required if exemption already correctly claimed.
File returns easily here:
https://finodha.in/gst-return-filing/
Q7: Does this apply to all gold supplies?
Answer:
No. Only gold supplied under Export Against Supply by Nominated Agency scheme.
Q8: What if exporter fails 90-day export condition?
Answer:
Nominated Agency must pay UTGST with interest (as per original notification).
Q9: Does this affect IGST on exports?
Answer:
No. Exports remain zero-rated under Section 16 of IGST Act.
Q10: Is GST registration mandatory for recipient?
Answer:
Yes, recipient must be registered under GST.
Register here:
https://finodha.in/online-gst-registration/
Q11: Does this apply in Delhi or Puducherry?
Answer:
No. Applies only to Union Territories without legislature.
Q12: What happens during GST audit?
Answer:
Corrigendum ensures correct legal backing, reducing audit risk.
Q13: Does this impact MSME jewellers?
Answer:
Yes. Especially those exporting jewellery from Union Territories.
Register as MSME:
https://finodha.in/online-udyam-udyog-aadhar-msme-registration/
Q14: Is this related to Customs Notification 50/2017?
Answer:
Yes. The corrigendum corrects cross-reference linked to that notification. 26 corr
Q15: How can Finodha assist exporters?
Answer:
Finodha helps in:
GST registration
Export documentation compliance
GST audit assistance
Filing returns
Legal interpretation of notifications
👉 Consult a GST expert today:
https://finodha.in/gst-compliance/
🚀 Conclusion
The Corrigendum to Notification No. 26/2018 - Union Territory Tax (Rate) is a technical but highly important correction that:
✔ Ensures correct statutory cross-reference
✔ Protects exporters from audit disputes
✔ Strengthens gold exemption validity
✔ Maintains clarity in GST law
If you are dealing in export jewellery in Union Territories, make sure your documentation aligns with the corrected reference.
Download PDF: Corrigendum to Notification No. 26/2018 – Union Territory Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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