Notification No. 18/2025–Integrated Tax (Rate) dated October 24, 2025
Applicable Act/Rule: Integrated Goods and Services Tax Act, 2017
The Central Government, on the recommendations of the GST Council, has amended the definition of “Nominated Agency” under the Integrated Tax (Rate) framework. This amendment aligns the IGST notification with the updated Customs notification to ensure uniformity in treatment of nominated entities engaged in import and supply of precious metals and related goods.
Notification No. 18/2025–Integrated Tax (Rate) substitutes clause (c) in the Explanation to Notification No. 27/2018–Integrated Tax (Rate). The revised clause redefines “Nominated Agency” to mean entities specified in Lists 13, 14, and 15 of Table I under Notification No. 45/2025–Customs dated October 24, 2025.
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