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        Case ID :
        GST - States

        Seeks to amend Notification No. 1899- F.T. dated 31.12.2018 and inter alia seeks to amend the definition of ‘Nominated Agency’ in clause (c) of the Explanation. - 2044-F.T. - West Bengal SGST

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        GST notification updates 'Nominated Agency' definition to refer to Lists 13-15 of Customs notification, effective 1 November 2025. Substitutes clause (c) of the Explanation to redefine 'Nominated Agency' as the entities mentioned in Lists 13, 14 and 15 appended to Table I of notification No. 45/2025 Customs, aligning the state GST notification with those Customs lists and declaring the amendment effective from the 1st day of 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 notification updates 'Nominated Agency' definition to refer to Lists 13-15 of Customs notification, effective 1 November 2025.

                                Substitutes clause (c) of the Explanation to redefine "Nominated Agency" as the entities mentioned in Lists 13, 14 and 15 appended to Table I of notification No. 45/2025 Customs, aligning the state GST notification with those Customs lists and declaring the amendment effective from the 1st day of November, 2025.


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