Nominated Agency Definition Linked to DGFT Appendix 4B: IGST Notification

Summary: The Ministry of Finance, Department of Revenue, has issued Notification No. 05/2026-Integrated Tax (Rate), dated 27 October 2026, substituting clause (c) of the Explanation to Notification No. 27/2018-Integrated 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 definition therefore expressly refers to Appendix 4B and incorporates the amendments made to it by DGFT from time to time. The amendment has been made in exercise of the powers conferred by Section 6(1) of the Integrated Goods and Services Tax Act, 2017, on the recommendations of the Council and upon the Central Government being satisfied that the change is necessary in the public interest. It comes into force on 1 November 2026. The operative change specified in the notification is the substitution of the definition in clause (c). The closing note records that the principal notification was published through G.S.R. 1266(E), dated 31 December 2018, and was last amended by Notification No. 18/2025-Integrated Tax (Rate), dated 24 October 2025, published through G.S.R. 784(E) of the same date.

MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 05/2026- Integrated Tax (Rate) | Dated: 27th October, 2026

G.S.R. 931(E).— In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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. 27/2018 -Integrated Tax (Rate), dated the 31^st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub­section (i), vide number G.S.R. 1266(E), dated the 31^st 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 1^st day of November, 2026.

[F. No. CBIC-190354/142/2026-TRU]

DHEERAJ SHARMA, Under Secy.

Note:- The principal notification No. 27/2018-Integrated Tax (Rate), dated the 31^st December, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1266(E), dated the 31^st December, 2018 and was last amended vide notification No. 18/2025-Integrated Tax (Rate), dated the 24^th October, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 784(E), dated the 24^th October, 2025.