Summary: The Ministry of Finance, Department of Revenue, has issued Notification No. 05/2026-Central Tax (Rate), dated 27 October 2026, substituting clause (c) of the Explanation to Notification No. 26/2018-Central Tax (Rate), dated 31 December 2018. Under the substituted clause, “Nominated Agency” means entities mentioned in Appendix 4B of the Handbook of Procedures, as amended by the Directorate General of Foreign Trade from time to time. The amendment therefore identifies eligible entities by reference to Appendix 4B and expressly incorporates amendments made to that Appendix by DGFT over time. The notification has been issued in exercise of the powers conferred by section 11(1) of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council and upon the Central Government being satisfied that the amendment is necessary in the public interest. It comes into force on 1 November 2026. The operative amendment is confined to replacing the definition in clause (c) of the Explanation. The accompanying publication note records that the principal notification was published through G.S.R. 1263(E), dated 31 December 2018, and was last amended by Notification No. 18/2025-Central Tax (Rate), dated 24 October 2025, published through G.S.R. 783(E) of the same date.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 05/2026- Central Tax (Rate) | Dated: 27th October, 2026
G.S.R. 930(E).— In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 26/2018 -Central 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. 1263(E), dated the 31st December, 2018, namely:-
In the said notification, in the Explanation, for clause (c), the following clause shall be substituted, namely: –
“(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 notification shall come into force on the 1st day of November, 2026.
[F. No. CBIC-190354/142/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note:– The principal notification No. 26/2018-Central Tax (Rate), dated the 31st December, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263(E), dated the 31st December, 2018 and was last amended vide notification No. 18/2025-Central Tax (Rate), dated the 24th October, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 783(E), dated the 24th October, 2025.
