Definition of Nominated Agency updated to reference specified customs notification lists, altering GST rate notification effective November first. The notification substitutes clause (c) of the Explanation in Notification No.26/2018 State Tax (Rate) to define 'Nominated Agency' as the entities specified in Lists 13, 14 and 15 appended to Table I of Notification No.45/2025 Customs (24 October, 2025). The amendment is made under sub section (1) of section 11 of the Goods and Services Tax Act, on GST Council recommendation, and 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.
Definition of Nominated Agency updated to reference specified customs notification lists, altering GST rate notification effective November first.
The notification substitutes clause (c) of the Explanation in Notification No.26/2018 State Tax (Rate) to define "Nominated Agency" as the entities specified in Lists 13, 14 and 15 appended to Table I of Notification No.45/2025 Customs (24 October, 2025). The amendment is made under sub section (1) of section 11 of the Goods and Services Tax Act, on GST Council recommendation, and 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 
