{"id":3156,"date":"2025-10-26T23:00:23","date_gmt":"2025-10-26T23:00:23","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=3156"},"modified":"2025-10-26T23:00:24","modified_gmt":"2025-10-26T23:00:24","slug":"gst-notification-18-2025-dated-24-10-2025-amendment-in-definition-of-nominated-agency","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-notification-18-2025-dated-24-10-2025-amendment-in-definition-of-nominated-agency\/","title":{"rendered":"GST Notification 18\/2025 Dated 24\/10\/2025 &#8211; Amendment in definition of \u2018Nominated Agency\u2019\u00a0"},"content":{"rendered":"\n<p>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 \u2018Nominated Agency\u2019. The term \u2018Nominated Agency\u2019 will now mean entities listed in Lists 13, 14, and 15 appended to Table I of Customs Notification No. 45\/2025 dated 24<sup>th<\/sup>\u00a0October 2025. It will ensures consistency in the identification of these agencies across the indirect tax framework.\u00a0<\/p>\n\n\n\n<p><a href=\"https:\/\/taxinformation.cbic.gov.in\/view-pdf\/1010490\/ENG\/Notifications\"><em>(Link: CGST Notification 18\/2025 (Rate) Dated 24\/10\/2025,&nbsp;<\/em><\/a><em>&nbsp;<\/em><a href=\"https:\/\/taxinformation.cbic.gov.in\/view-pdf\/1010491\/ENG\/Notifications\"><em>IGST Notification 18\/2025 (Rate) Dated 24\/10\/2025,<\/em><\/a><em>&nbsp;<a href=\"https:\/\/taxinformation.cbic.gov.in\/view-pdf\/1010492\/ENG\/Notifications\">UTGST Notification 18\/2025 (Rate) Dated 24\/10\/2025,)<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Notifications amends existing notifications i.e. CGST 26\/2018 (Rate), IGST 27\/2018 (Rate), UTGST 26\/2018 (Rate), related to GST exemptions or [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,26],"tags":[],"class_list":["post-3156","post","type-post","status-publish","format-standard","hentry","category-gst","category-notifications-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST Notification 18\/2025 Dated 24\/10\/2025 - Amendment in definition of \u2018Nominated Agency\u2019\u00a0 - Bhatia Bhola &amp; Associates LLP<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-notification-18-2025-dated-24-10-2025-amendment-in-definition-of-nominated-agency\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"GST Notification 18\/2025 Dated 24\/10\/2025 - Amendment in definition of \u2018Nominated Agency\u2019\u00a0 - Bhatia Bhola &amp; Associates LLP\" \/>\n<meta property=\"og:description\" content=\"The Notifications amends existing notifications i.e. CGST 26\/2018 (Rate), IGST 27\/2018 (Rate), UTGST 26\/2018 (Rate), related to GST exemptions or [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/bhatiabhola.com\/index.php\/blog\/2025\/10\/26\/gst-notification-18-2025-dated-24-10-2025-amendment-in-definition-of-nominated-agency\/\" \/>\n<meta property=\"og:site_name\" content=\"Bhatia Bhola &amp; 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