Instruction No. 21/2026- Customs — Acceptance of Electronic Certificate of Origin (e-CoO) issued under India-New Zealand FTA.

About This Instruction

Instruction No. 21/2026- Customs is an official GST instruction issued by CBIC on 19 October 2026. The official subject of this instrument is: Acceptance of Electronic Certificate of Origin (e-CoO) issued under India-New Zealand FTA..

Legal Basis

GST circulars and notifications are issued under statutory powers conferred by the Central Goods and Services Tax Act, 2017 (CGST Act), the Integrated Goods and Services Tax Act, 2017 (IGST Act), and corresponding state enactments. While notifications modify rates, rules, and exemptions with delegated legislative force, circulars provide authoritative clarifications that bind departmental field formations.

Official Citation

Cite this instrument in appellate submissions, GST audits, and professional advisories as:
CBIC Instruction No. Instruction No. 21/2026- Customs, dt. 19-10-2026