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        Case ID :
        GST - States

        Amendment in Notification No. 26/2018-Puducherry GST (Rate), dated 31st December, 2018 - 18/2025-Puducherry GST (Rate) - Puducherry SGST

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        GST rate notification amended to redefine Nominated Agency by reference to customs notification lists, effective 1 November 2025. The notification substitutes clause (c) in the Explanation to Notification No. 26/2018-Puducherry GST (Rate) with a new definition: 'Nominated Agency' means the entities listed in Lists 13, 14 and 15 appended to Table I of Notification No. 45/2025-Customs (24 October 2025), and the amendment 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.

                                GST rate notification amended to redefine Nominated Agency by reference to customs notification lists, effective 1 November 2025.

                                The notification substitutes clause (c) in the Explanation to Notification No. 26/2018-Puducherry GST (Rate) with a new definition: "Nominated Agency" means the entities listed in Lists 13, 14 and 15 appended to Table I of Notification No. 45/2025-Customs (24 October 2025), and the amendment comes into force on 1 November 2025.


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