The Central Government has issued Notification No. 18/2025–Central Tax (Rate) to amend Notification No. 26/2018–Central Tax (Rate) dated 31.12.2018. This amendment shall come into force on 1st November 2025.

In the Explanation to the principal Notification No. 26/2018–Central Tax (Rate), clause (c) defining the term “Nominated Agency” has been substituted. Earlier, the term referred to entities mentioned in “List 34 linked to Sl. No. 359A of Notification No. 50/2017–Customs”.

Now, with the consolidation and reorganisation of Customs exemption notifications, the updated clause defines “Nominated Agency” as “Nominated Agency’ means entities mentioned in Lists 13, 14 and 15 appended to Table I of Notification No. 45/2025–Customs, dated 24th October, 2025.”

The change ensures alignment between GST and Customs provisions following the issue of Notification No. 45/2025–Customs, which rationalized earlier exemption lists.

Similar Notification have been issued under Integrated tax and Union Territory Tax vide Notification No. 18/2025-Integrated Tax (Rate) and Notification No. 18/2025-Union Territory Tax (Rate). 

The complete Notification can be accessed at https://taxo.online/wp-content/uploads/2025/10/18-2025-CTR-Eng.pdf