The CBIC issued Notification No. 05/2026-Central Tax (Rate) dated 27 October 2026 amending Notification No. 26/2018-Central Tax (Rate) dated 31 December 2018, issued under Section 11(1) of the CGST Act, 2017. The amendment substitutes clause (c) of the Explanation to the principal notification and revises the definition of “Nominated Agency” to mean entities mentioned in Appendix 4B of the Handbook of Procedures, as amended by the Directorate General of Foreign Trade (DGFT) from time to time.

The amendment dynamically links the definition of Nominated Agency under the GST notification with Appendix 4B of the DGFT Handbook of Procedures, thereby incorporating subsequent amendments made by DGFT without requiring a separate amendment to the GST notification for every such change. The amendment shall come into force with effect from 1 November 2026.

Similar Notification has been issued under IGST vide Notification No. 05/2026-Integrated Tax (Rate). 

Notification No. 05/2026-Central Tax (Rate) can be accessed at https://cdn.taxo.online/wp-content/uploads/2026/10/notfctn_05_CTR_En-1.pdf

Notification No. 05/2026-Integrated Tax (Rate) can be accessed at https://cdn.taxo.online/wp-content/uploads/2026/10/notfctn_05_ITR_En-1.pdf