Government amends Notification No.26/2018-Central Tax (Rate) substituting clause (c) Explanation, redefining "Nominated Agency" per Notification No.45/2025

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....The government amends Notification No. 26/2018-Central Tax (Rate) to substitute clause (c) in the Explanation, redefining "Nominated Agency" to mean entities listed in Lists 13-15 appended to Table I of Notification No. 45/2025-Customs; the amendment pertains to the central tax exemption framework for nominated agencies supplying gold, silver or platinum to registered persons for export against supply and takes effect on 1 November 2025.....