Seeks to amend notification No. 26/2018-Union Territory Tax(Rate) dated 31.12.2018 - Exemption from Union Territory tax on supply of gold, silver or platinum by nominated agencies to registered persons - 18/2025 - Union Territory GST (UTGST) Rate
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Supply of gold, silver and platinum by nominated agencies exempted from UTGST for registered persons. The amendment replaces the Nominated Agency definition in the UTGST rate notification with a cross reference to Lists 13, 14 and 15 appended to Table I of notification No. 45/2025 Customs, making those listed entities the qualifying nominated agencies for the exemption on supply of gold, silver and platinum to registered persons; the amendment is effective from 1st November, 2025.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Supply of gold, silver and platinum by nominated agencies exempted from UTGST for registered persons.
The amendment replaces the Nominated Agency definition in the UTGST rate notification with a cross reference to Lists 13, 14 and 15 appended to Table I of notification No. 45/2025 Customs, making those listed entities the qualifying nominated agencies for the exemption on supply of gold, silver and platinum to registered persons; the amendment is effective from 1st November, 2025.
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