Nominated Agency definition amended for Punjab GST exemption notification with retrospective effect from November 2025. The Punjab Goods and Services Tax exemption notification is amended by substituting the definition of 'Nominated Agency' in the Explanation. The substituted clause defines nominated agency by reference to the entities mentioned in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025-Customs dated 24 October 2025. The amendment operates within the existing exemption framework and updates the cross-referenced customs lists for identifying the covered entities, with retrospective effect from 1 November 2025.
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Nominated Agency definition amended for Punjab GST exemption notification with retrospective effect from November 2025.
The Punjab Goods and Services Tax exemption notification is amended by substituting the definition of "Nominated Agency" in the Explanation. The substituted clause defines nominated agency by reference to the entities mentioned in Lists 13, 14 and 15 appended to Table 1 of Notification No. 45/2025-Customs dated 24 October 2025. The amendment operates within the existing exemption framework and updates the cross-referenced customs lists for identifying the covered entities, with retrospective effect from 1 November 2025.
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