Nominated Agency definition updated to reference specified appended lists in a customs notification, altering agency identification under GST. Substitution of Explanation clause (c) redefines Nominated Agency to mean entities specified in Lists 13, 14 and 15 appended to Table 1 of notification No. 45/2025 Customs dated 24th October 2025; amendment made under sub section (1) of Section 11 of the Madhya Pradesh GST Act on Council recommendation and deemed effective from 1st November 2025.
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Provisions expressly mentioned in the judgment/order text.
Nominated Agency definition updated to reference specified appended lists in a customs notification, altering agency identification under GST.
Substitution of Explanation clause (c) redefines Nominated Agency to mean entities specified in Lists 13, 14 and 15 appended to Table 1 of notification No. 45/2025 Customs dated 24th October 2025; amendment made under sub section (1) of Section 11 of the Madhya Pradesh GST Act on Council recommendation and deemed effective from 1st November 2025.
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