The Central Government has notified M/s Afcom Holdings Limited (Afcom) as a “Designated Indian Carrier” under the provisions of the Central Sales Tax Act, 1956.
As per Notification No. S.O. 859(E) dated 17th February, 2026, published in the Gazette of India (Extraordinary), Part II—Section 3—Sub-section (ii), the Ministry of Finance (Department of Revenue), in exercise of the powers conferred under sub-section (5) of Section 5 of the Central Sales Tax Act, 1956 (74 of 1956), has specified:
M/s Afcom Holdings Limited (Afcom), having its registered office at No. 2, LIC Colony, Dr. Radhakrishnan Nagar, Thiruvanmiyur, Chennai – 600041, India, as the “Designated Indian Carrier” for the purposes of the said sub-section.
Legal Provision
Section 5(5) of the Central Sales Tax Act, 1956 empowers the Central Government to notify a designated Indian carrier for specific statutory purposes relating to sales in the course of import or export.
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/02/Publication-of-notification-under-Central-Sales-Tax-Act-1956-in-the-Gazette-of-India.pdf
