The Government of Goa, on October 30, 2026, under Section 11(1) of the Goa Goods and Services Tax Act, 2017, has amended Notification No. 38/1/2017-Fin(R&C)(26/2018-Rate) dated December 31, 2018, on the recommendations of the GST Council.
The amendment substitutes Clause (c) of the Explanation to the said notification, revising the definition of “Nominated Agency” to mean entities mentioned in Appendix 4B of the Handbook of Procedures, as amended by the Directorate General of Foreign Trade (DGFT) from time to time.
The amendment shall come into force with effect from November 1, 2026.
[Notification No. 38/1/2017-Fin(R&C)(05/2026-Rate)/33291]
