Summary: The Ministry of Finance, Department of Revenue, has issued Notification No. 05/2026-Union Territory Tax (Rate), dated 27 October 2026, substituting clause (c) of the Explanation to Notification No. 26/2018-Union Territory 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 refers to the entities covered by that Appendix, incorporating its amendments through the express “from time to time” wording. The Central Government has made this amendment in exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017, on the recommendations of the Council and upon being satisfied that the change is necessary in the public interest. The notification comes into force on 1 November 2026. Its operative amendment is confined to replacing the specified definition in the principal notification. The accompanying publication note identifies the principal notification’s Gazette reference as G.S.R. 1269(E), dated 31 December 2018, and records that its last amendment was made through Notification No. 18/2025-Union Territory Tax (Rate), dated 24 October 2025, published as G.S.R. 786(E).
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 05/2026-Union Territory Tax (Rate) | Dated: 27th October, 2026
G.S.R. 932(E).— In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 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 -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, 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-Union Territory Tax (Rate), dated the 31st of December, 2018 was 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 and was last amended vide notification No. 18/2025-Union Territory 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. 786(E), dated the 24th October, 2025.
