This notification further amends Notification No. 26/2018-Central Tax (Rate), dated 31 December 2018. In the Explanation, clause (c) is substituted. “Nominated Agency” now means the 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 DGFT list as amended, instead of a fixed list. The amendment is made under Section 11(1) of the CGST Act, 2017, on the recommendations of the GST Council, being satisfied that it is necessary in the public interest. It comes into force on 1 November 2026.

Previous Notification: Notification No. 26/2018-Central Tax (Rate), dated 31 December 2018 (G.S.R. 1263(E)), last amended by Notification No. 18/2025-Central Tax (Rate), dated 24 October 2025 (G.S.R. 783(E)).