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Supply of gold, silver and platinum: 'Nominated Agency' now defined by specific lists in the customs notification. The amendment replaces the Explanation clause (c) in notification No. 27/2018-Integrated Tax (Rate) to define 'Nominated Agency' as the entities listed in Lists 13, 14 and 15 appended to Table I of notification No. 45/2025-Customs; this definition applies for purposes of the integrated tax exemption on supply of gold, silver or platinum by nominated agencies to registered persons and related exports, and the amendment takes effect from 1 November 2025.
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<h1>Supply of gold, silver and platinum: 'Nominated Agency' now defined by specific lists in the customs notification.</h1> The amendment replaces the Explanation clause (c) in notification No. 27/2018-Integrated Tax (Rate) to define 'Nominated Agency' as the entities listed in Lists 13, 14 and 15 appended to Table I of notification No. 45/2025-Customs; this definition applies for purposes of the integrated tax exemption on supply of gold, silver or platinum by nominated agencies to registered persons and related exports, and the amendment takes effect from 1 November 2025.