Definition of Nominated Agency expanded to listed customs entities, altering applicability of SGST rate notification from the stated commencement. The notification substitutes clause (c) of the Explanation to define 'Nominated Agency' as the entities listed in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025 Customs, thereby aligning the State rate notification's eligible agencies with the enumerated customs lists; the amendment is effected under section 11 authority and applies from the stated commencement.
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Provisions expressly mentioned in the judgment/order text.
Definition of Nominated Agency expanded to listed customs entities, altering applicability of SGST rate notification from the stated commencement.
The notification substitutes clause (c) of the Explanation to define "Nominated Agency" as the entities listed in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025 Customs, thereby aligning the State rate notification's eligible agencies with the enumerated customs lists; the amendment is effected under section 11 authority and applies from the stated commencement.
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