UTGST Redefines ‘Nominated Agency’ via Customs Lists

UTGST Redefines ‘Nominated Agency’ via Customs Lists

The Ministry of Finance, Department of Revenue, issued Notification No. 18/2025- Union Territory Tax (Rate) on October 24, 2025, enacting an amendment to the existing Notification No. 26/2018-Union Territory Tax (Rate). Operating under the authority of Section 8(1) of the Union Territory Goods and Services Tax Act, 2017 (UTGST Act), the Central Government has redefined the term “Nominated Agency” within the context of UTGST rate provisions. Effective from November 1, 2025, the new Clause (c) in the Explanation of the notification specifies that a “Nominated Agency” will now refer to the entities enumerated in Lists 13, 14, and 15 appended to Table I of the recently published Notification No. 45/2025-Customs, dated October 24, 2025. This revision serves to unify the definition of these specific agencies, ensuring consistency between the Union Territory GST framework and the contemporaneous Customs duty regulations.

MINISTRY OF FINANCE
(Department Of Revenue)

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

G.S.R. 786(E).— In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 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. 26/2018-Union Territory 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. 1269(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. 26/2018-Union Territory Tax (Rate), dated the 31^st of December, 2018 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1269(E), dated the 31^st December, 2018 and was last amended vide notification No. 10/2023-Union Territory 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. 552(E), dated the 26^th July, 2023.