Union Territory GST Notification Update: Amendment to Nominated Agency Definition

The Ministry of finance (Department of Revenue) recently shared a notification regarding amendments in the notification of the Government of India.

In powers given by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14), the central government, on the recommendation of the Council, makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 26/2018-Union Territory Tax (Rate) dated December 13, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1269(E) dated December 31, 2018.

In the said notification, in the Explanation, for clause (c), the following clause will be replaced:

“(c) “Nominated Agency” means entities mentioned in Lists 13, 14 and 15 appended to Table I. 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);”

Note: This notification will be effective from November 1, 2025.

For complete information refer to the official notification-