| Notification Detail :
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 18/2025-Central Tax (Rate)
New Delhi, the 24th October, 2025
G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 26/2018-Central Tax (Rate), dated the 31st December, 2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263(E), dated the 31st December, 2018, namely:-
2. In the said notification, in the Explanation, for clause (c), the following clause shall be substituted, namely: -
(c) "Nominated Agency" means entities mentioned in Lists 13, 14 and 15 appended to Table 1 of notification No. 45/2025-Customs, dated the 24th October, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3 Sub-section (i);"
This notification shall come into force on the Ist day of November, 2025.
[F. No. CBIC-190341/168/2025-TRU]
(Dheeraj Sharma)
Under Secretary to Government of India
The principal notification No. 26/2018-Central Tax (Rate), dated the 31st December, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263(E), dated the 31st December, 2018 and was last amended vide notification No. 10/2023-Central Tax (Rate), dated the 26 th July, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 550(E), dated the 26th July, 2023.
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