About This Notification
90/2026-Customs (NT) is an official GST notification issued by CBIC on 01 November 2026. The official subject of this instrument is: The Sea Cargo Manifest and Transshipment (Fourth Amendment) Regulations, 2026..
Legal Basis
GST circulars and notifications are issued under statutory powers conferred by the Central Goods and Services Tax Act, 2017 (CGST Act) and the Integrated Goods and Services Tax Act, 2017 (IGST Act). Circulars provide authoritative guidance to ensure uniform implementation of GST law by field formations and taxpayers.