IGST Rule Updated on Nominated Agency Definition

The Ministry of Finance, Department of Revenue, has issued Notification No. 18/2025–Integrated Tax (Rate) dated 24th October 2025, amending the earlier Notification No. 27/2018–Integrated Tax (Rate) issued on 31st December 2018. Exercising powers under Section 6(1) of the Integrated Goods and Services Tax (IGST) Act, 2017, and based on the recommendations of the GST Council, the Central Government has revised the definition of “Nominated Agency” under the Explanation to the notification. The substituted clause now defines a “Nominated Agency” as entities listed in Lists 13, 14, and 15 appended to Table I of Notification No. 45/2025–Customs, also dated 24th October 2025. This amendment ensures alignment between customs and IGST provisions concerning entities authorised for import or procurement of specified goods, particularly those involving duty concessions or exemptions under customs rules. The updated definition takes effect from 1st November 2025. The principal notification of 2018, which governs integrated tax rates, has undergone several amendments over time, the last being through Notification No. 10/2023–Integrated Tax (Rate) dated 26th July 2023. The latest change reflects the government’s continued effort to maintain consistency across tax and customs frameworks by streamlining terminology and agency classifications.

MINISTRY OF FINANCE
(Department Of Revenue)

Notification No. 18/2025- Integrated Tax (Rate) | Dated: 24th October, 2025

G.S.R. 784(E).— In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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), No. 27/2018-Integrated Tax (Rate), dated the 31^st December, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1266(E), dated the 31^st 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 24^th 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 1^st day of November, 2025.

[F. No. CBIC-190341/168/2025-TRU]
DHEERAJ SHARMA, Under Secy.

Note: – The principal notification No. 27/2018-Integrated Tax (Rate), dated the 31^st December, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1266(E), dated the 31^st December, 2018 and was last amended vide notification No. 10/2023-Integrated Tax (Rate), dated the 26^th July, 2023 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 551(E), dated the 26^th July, 2023.