Government Amends GST Rate Notification Under Section 11(1) of the CGST Act, 2017, to Update The Definition of Nominated Agency:

The Central Government has issued Notification No. 05/2026-Central Tax (Rate) on October 27, 2026, amending the earlier Notification No. 26/2018-Central Tax (Rate), dated December 31, 2018. The amendment has been introduced under Section 11(1) of the Central Goods and Services Tax (CGST) Act, 2017, in the public interest and on the recommendation of the GST Council.

As per the amendment, the definition of “Nominated Agency” has been revised. It will now refer to the entities listed in Appendix 4B of the Handbook of Procedures, as amended by the Directorate General of Foreign Trade (DGFT) from time to time. This means that the definition will automatically reflect any future changes made by the DGFT to the list of nominated agencies.

The notification will come into effect from November 1, 2026.