GST:
The Government has amended Notification No. 26/2018-Central Tax (Rate), which provides exemption from central tax on specified intra-State supplies of gold, silver or platinum by nominated agencies to registered persons. The definition of “Nominated Agency” is now linked to entities listed in Appendix 4B of the Handbook of Procedures, as amended by DGFT from time to time, effective from 1 November 2026.
[NOTIFICATION NO. 05/2026-CENTRAL TAX (RATE) dated 27-10-2026]
