The Notifications amends existing notifications i.e. CGST 26/2018 (Rate), IGST 27/2018 (Rate), UTGST 26/2018 (Rate), related to GST exemptions or concessional rates. The key change is the substitution of Clause (c), which defines ‘Nominated Agency’. The term ‘Nominated Agency’ will now mean entities listed in Lists 13, 14, and 15 appended to Table I of Customs Notification No. 45/2025 dated 24th October 2025. It will ensures consistency in the identification of these agencies across the indirect tax framework.
(Link: CGST Notification 18/2025 (Rate) Dated 24/10/2025, IGST Notification 18/2025 (Rate) Dated 24/10/2025, UTGST Notification 18/2025 (Rate) Dated 24/10/2025,)