Govt. aligns nominated agency definition with DGFT procedure…
Govt. aligns nominated agency definition with DGFT procedure…
NOTIFICATION
New Delhi,the 27th October, 2026
No. 05/2026-Central Tax (Rate)
G.S.R. 930(E).—In exercise of the powers conferred by sub-section (1) of section 11 of the Centra l Goods a nd Services Ta x Act, 2017 (12 of 2017), the Centra l Government, on being sa tisfied tha t it is necessa ry in the public interest so to do, on the recommenda tions of the Council, hereby ma kes the following further a mendments in the notifica tion of the Government of India , in the Ministry of Fina nce (Depa rtment of Revenue), No. 26/2018-Central Tax (Ra te), da ted the 31stDecember, 2018, published in the Ga zette of India , Extra ordina ry, Pa rt II, Section 3, Sub-section (i),vide number G.S.R. 1263(E), da ted the 31stDecember, 2018, na mely:-
In the sa id notifica tion, in the Expla na tion, for cla use (c), the following cla use sha ll be substituted, na mely:
“(c) “Nominated Agency” means entities mentioned in Appendix 4B of Handbook of Procedures, as amended by the Directorate General of Foreign Trade from time to time;”.2.This notifica tion sha ll come into force on the 1stda y of November, 2026.
[F. No. CBIC-190354/142/2026-TRU]
DHEERAJ SHARMA, Under Secy.