CBIC / GST notification · 24 Oct 2025
Central Board of Indirect Taxes and Customs / GST notification published on 24 Oct 2025. Open the official source document for the full text.
Official record
Open source page[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)
Notification
No. 18/2025-Union Territory Tax (Rate)
New Delhi, the 24^th^ October, 2025
G.S.R......(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 1 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);"
[F. No. CBIC-190341/168/2025-TRU]
(Dheeraj Sharma) Under Secretary to Government of India
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.
