This Central Goods and Services Tax (CGST) Rate Notification (No. 18/2025) introduces an amendment to the existing Notification No. 26/2018-Central Tax (Rate), which is typically related to GST exemptions or concessional rates. The core change is the substitution of Clause (c) within the Explanation of the said notification. Clause (c), which defines “Nominated Agency,” has been updated to refer to lists specified in a corresponding Customs notification. Specifically, 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-Customs, dated October 24, 2025. This revision aligns the definition of Nominated Agency under the CGST Act with the classifications established in the new Customs notification. This statutory change, made by the Central Government on the recommendations of the GST Council, is effective from November 1, 2025. The amendment ensures consistency in the identification of these agencies across the indirect tax framework.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 18/2025- Central Tax (Rate) | Dated: 24th October, 2025
G.S.R. 783(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), notification No 26/2018- Central Tax (Rate) dated 31.12.2018, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1263(E), dated the 31′ December, 2018, namely:-
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 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);”
2. This notification shall come into force on the 1st day of November, 2025.
[F. No. CBIC-190341/168/2025-TRU]
(Dheeraj Sharma)
Under Secretary to Government of India
Note: – The principal notification No 26/2018- Central Tax (Rate) dated 31.12.2018 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 26th 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.
