Nominated Agency definition redefined to reference Lists 13-15 of the Customs notification, effective from specified date. Clause (c) of the Explanation in Notification No. 38/1/2017-Fin(R&C) (26/2018-Rate) is substituted to define 'Nominated Agency' as the entities mentioned in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025-Customs dated 24th October 2025, published in the Gazette of India, Extraordinary, Part II, Section 3 sub-section (i). The amendment, made under Section 11(1) of the State GST Act, comes into force on 1 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.
Nominated Agency definition redefined to reference Lists 13-15 of the Customs notification, effective from specified date.
Clause (c) of the Explanation in Notification No. 38/1/2017-Fin(R&C) (26/2018-Rate) is substituted to define "Nominated Agency" as the entities mentioned in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025-Customs dated 24th October 2025, published in the Gazette of India, Extraordinary, Part II, Section 3 sub-section (i). The amendment, made under Section 11(1) of the State GST Act, comes into force on 1 November 2025.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
