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of <h1>GST Act Section 11(1): Government substitutes Explanation (c) redefining 'Nominated Agency' per Customs Notification lists</h1> The State government, exercising powers under Section 11(1) of the Goa GST Act, amends a 2018 rate notification by substituting Explanation clause (c) to redefine 'Nominated Agency' as the entities listed in Lists 13, 14 and 15 appended to Table 1 of Customs Notification No. 45/2025 dated 24 October 2025 (Gazette of India). The amendment takes effect on 1 November 2025.
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