GST notification amends the definition of 'Nominated Agency' to reference Lists 13-15 of Customs Notification No.45/2025. Amendment substitutes clause (c) of the Explanation in Notification No. 26/2018 State Tax (Rate) to define 'Nominated Agency' as entities mentioned in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025 Customs (24 October 2025); the amendment is made under section 11(1) of the Maharashtra GST Act, 2017 and comes into force on 1 November 2025.
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Provisions expressly mentioned in the judgment/order text.
GST notification amends the definition of "Nominated Agency" to reference Lists 13-15 of Customs Notification No.45/2025.
Amendment substitutes clause (c) of the Explanation in Notification No. 26/2018 State Tax (Rate) to define "Nominated Agency" as entities mentioned in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025 Customs (24 October 2025); the amendment is made under section 11(1) of the Maharashtra GST Act, 2017 and comes into force on 1 November 2025.
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