GST Notification No 05/2026-CTR
The Government has amended Notification No. 26/2018–Central Tax (Rate) to revise the definition of Nominated Agency for the purpose of GST exemption relating to specified supplies of gold and other precious metals.
Revised Definition: A Nominated Agency now means an entity specified in Appendix 4B of the Handbook of Procedures, as amended by the Directorate General of Foreign Trade (DGFT) from time to time.
This will Effective from 01-11-2026.
GST Notification No 05-2026-CTR
