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        GST - States

        Amendment in Notification No. (26/2018) No. FD 48 CSL 2017, dated the 31st December, 2018 - (18/2025) FD 02 CSL 2025 - Karnataka SGST

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        Nominated Agency definition amended under Karnataka GST, updating cross-references to customs lists for notification coverage. The Government of Karnataka has amended the explanation to Notification No. 26/2018 by substituting the definition of Nominated Agency. The revised clause defines that expression by reference to entities listed in Lists 13, 14 and 15 appended to Table I of Notification No. 45/2025-Customs dated 24 October 2025. The amendment is made under section 11(1) of the Karnataka GST Act, 2017 and comes into force on 1 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.

                                Nominated Agency definition amended under Karnataka GST, updating cross-references to customs lists for notification coverage.

                                The Government of Karnataka has amended the explanation to Notification No. 26/2018 by substituting the definition of Nominated Agency. The revised clause defines that expression by reference to entities listed in Lists 13, 14 and 15 appended to Table I of Notification No. 45/2025-Customs dated 24 October 2025. The amendment is made under section 11(1) of the Karnataka GST Act, 2017 and comes into force on 1 November 2025.


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