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        Case ID :
        GST - States

        Amendment in Notification No. II(2)/CTR/1099(e-5)/2018, dated the 31st December, 2018 - G.O. Ms. No. 154 - II(2)/CTR/1197(a)/2025 - Tamil Nadu SGST

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        Tamil Nadu GST amendment defines Nominated Agency by reference to Customs notification lists; effective 1 Nov 2025. The amendment substitutes clause (c) in the Explanation to Notification No. II(2)/CTR/1099(e-5)/2018 to define 'Nominated Agency' as the entities listed in Lists 13, 14 and 15 appended to Table I of Notification No. 45/2025-Customs (24 October 2025), and declares the amendment to be deemed to have come 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.

                                Tamil Nadu GST amendment defines Nominated Agency by reference to Customs notification lists; effective 1 Nov 2025.

                                The amendment substitutes clause (c) in the Explanation to Notification No. II(2)/CTR/1099(e-5)/2018 to define "Nominated Agency" as the entities listed in Lists 13, 14 and 15 appended to Table I of Notification No. 45/2025-Customs (24 October 2025), and declares the amendment to be deemed to have come into force on 1 November 2025.


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