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        Case ID :
        GST - States

        Amendment in Notification No. 40950-FIN-CT1-TAX-0043-2017, dated the 31st December, 2018 - S.R.O. No.1400/2025 - Orissa SGST

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        GST amendment revises 'Nominated Agency' definition to reference Customs Lists 13-15, effective 1 November 2025. Substitutes clause (c) in the Explanation of the Odisha GST notification to define 'Nominated Agency' as entities mentioned in Lists 13, 14 and 15 appended to Table I of a specified Customs notification, and declares the amendment effective from 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 amendment revises 'Nominated Agency' definition to reference Customs Lists 13-15, effective 1 November 2025.

                                Substitutes clause (c) in the Explanation of the Odisha GST notification to define "Nominated Agency" as entities mentioned in Lists 13, 14 and 15 appended to Table I of a specified Customs notification, and declares the amendment effective from 1 November 2025.


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