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Central Tax (Rate)General for ecommerce sellers

Definition of Nominated Agency replaced in GST rate notification No. 26/2018-Central Tax (Rate)

Official text · Summary prepared automatically

Document
Notification No. 05/2026-Central Tax (Rate)
Issued
28 Oct 2026
Effective
1 Nov 2026
Issued by
Government of India, Ministry of Finance (Department of Revenue)
Official PDF(opens in a new tab)

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What it means for ecommerce sellers

Notification No. 05/2026-Central Tax (Rate) substitutes clause (c) of the Explanation in notification No. 26/2018-Central Tax (Rate), so that "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 change comes into force on 1 November 2026. The text does not refer to ecommerce sellers, marketplaces or online supplies, and it does not change any tax rate.

Who it affects

  • Entities mentioned in Appendix 4B of the Handbook of Procedures, as amended by the Directorate General of Foreign Trade from time to time

Provisions referred to: Section 11(1) of the Central Goods and Services Tax Act, 2017; Notification No. 26/2018-Central Tax (Rate), dated 31 December 2018; Notification No. 18/2025-Central Tax (Rate), dated 24 October 2025

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Official text

As issued by Government of India, Ministry of Finance (Department of Revenue). Where the text starts with “Extract”, only the parts that concern ecommerce sellers are reproduced; the official PDF (opens in a new tab) is the authoritative version.

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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB- SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 05/2026- Central Tax (Rate) New Delhi, the 27 th October, 2026 G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 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- Central Tax (Rate), dated the 31 st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263(E), dated the 31 st 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 1 st day of November, 2026. [F. No. CBIC-190354/142/2026-TRU] (Dheeraj Sharma) Under Secretary Note:- The principal notification No. 26/2018-Central Tax (Rate), dated the 31 st December, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263(E), dated the 31 st December, 2018 and was last amended vide notification No. 18/2025-Central Tax (Rate), dated the 24 th October, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 783(E), dated the 24 th October, 2025.

Questions sellers ask

What does Notification No. 05/2026-Central Tax (Rate) change?

Notification No. 05/2026-Central Tax (Rate) substitutes clause (c) of the Explanation in notification No. 26/2018-Central Tax (Rate), dated 31 December 2018. The new clause defines "Nominated Agency" as entities mentioned in Appendix 4B of the Handbook of Procedures, as amended by the Directorate General of Foreign Trade from time to time. The notification does not state any change to a tax rate.

From when does the new Nominated Agency definition under GST apply?

Notification No. 05/2026-Central Tax (Rate), dated 27 October 2026, states that it comes into force on 1 November 2026. From that date, "Nominated Agency" in notification No. 26/2018-Central Tax (Rate) means entities mentioned in Appendix 4B of the Handbook of Procedures, as amended by the Directorate General of Foreign Trade from time to time.

Does Notification No. 05/2026-Central Tax (Rate) affect ecommerce sellers?

Notification No. 05/2026-Central Tax (Rate) only replaces the definition of "Nominated Agency" in notification No. 26/2018-Central Tax (Rate), linking it to Appendix 4B of the Handbook of Procedures as amended by the Directorate General of Foreign Trade. The text does not mention ecommerce sellers, marketplaces or online supplies, and does not change any GST rate charged by sellers.

Under which power was Notification No. 05/2026-Central Tax (Rate) issued?

Notification No. 05/2026-Central Tax (Rate) was issued by the Central Government in exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017, on the recommendations of the Council. It makes further amendments in notification No. 26/2018-Central Tax (Rate), which was last amended by notification No. 18/2025-Central Tax (Rate), dated 24 October 2025.

Want help working out what this means for your business?

We handle GST and TDS compliance, returns and notice replies for D2C and marketplace sellers, and can walk you through how a change applies to your books.

Contact usWhatsApp us

General information only, not professional advice. The summary is ecomca’s reading of the document; the official PDF is the authoritative version, and later amendments may change it. Check the official source before you act.