Central Government Amends IGST Notification
Details of the Amendment
The amendment modifies Notification No. 27/2018-Integrated Tax (Rate), originally issued on December 31, 2018. The update specifically revises clause (c) in the Explanation section of the notification, redefining the term “Nominated Agency” as follows:
Updated Definition of Nominated Agency
The new definition refers to entities listed in Lists 13, 14, and 15 appended to Table I of Notification No. 45/2025-Customs, dated October 24, 2025, published in the Gazette of India. This change aligns the IGST framework with updated customs regulations, ensuring clarity for stakeholders.
Effective Date
The amendment will take effect on November 1, 2025, as announced in the notification issued by the Ministry of Finance, Department of Revenue.
Background and Previous Amendments
The principal notification, No. 27/2018-Integrated Tax (Rate), was first published in the Gazette of India on December 31, 2018, under G.S.R. 1266(E). It was last amended on July 26, 2023, through Notification No. 10/2023-Integrated Tax (Rate), published as G.S.R. 551(E). The latest update reflects ongoing efforts to refine tax regulations in response to recommendations from the GST Council.
Implications for Stakeholders
This amendment is expected to impact entities designated as Nominated Agencies under the specified lists, potentially affecting sectors involved in customs and trade operations. Businesses and stakeholders are advised to review the updated lists in Notification No. 45/2025-Customs to ensure compliance with the revised regulations.
Source
The information in this article is sourced from Notification No. 18/2025-Integrated Tax (Rate), issued by the Ministry of Finance, Department of Revenue, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 784(E), dated October 24, 2025.