**Executive Summary**
This document is a notification (No. 18/2025-State Tax (Rate)) issued by the Finance Department of the Government of Maharashtra on December 1, 2025. It makes further amendments to the Government notification regarding the Maharashtra Goods and Services Tax Act, 2017. The amendments relate to the definition of "Nominated Agency". This notification will come into force on November 1, 2025.
**Key Points / Main Content**
* **Amendment to Explanation Clause (c):**
* The notification substitutes clause (c) in the Explanation section of the original notification.
* **Definition of "Nominated Agency":**
* "Nominated Agency" is defined as entities listed in Lists 13, 14, and 15 appended to Table 1 of notification No. 45/2025-Customs, dated October 24, 2025, published in the Gazette of India.
* **Effective Date:**
* The notification comes into force on November 1, 2025.
**Impact Analysis**
**Stakeholder: Entities involved in the Maharashtra Goods and Services Tax**
**Impact:** The entities are impacted if they are connected to the entities listed in Lists 13, 14, and 15 appended to Table 1 of notification No. 45/2025-Customs,
**Action Required:** The entities need to review their operations and ensure compliance with the amended definition of "Nominated Agency".
Key Entities Referenced
Maharashtra Goods and Services Tax Act, 2017: The primary law being amended and under which the notification is issued.
Finance Department: The department of the Government of Maharashtra issuing the notification.
Notification No. 26/2018-State Tax (Rate): The government notification being amended.
RNI No. MAHBIL /2009/37831
महाारााष्ट्र¨ शाासन रााजपत्र
असाधााराण भााग चाारा-ब
वर्षष ११, अंक १७२] सोमवारा, डि�संबरा १, २०२५/अग्रहाायण १०, शाके १९४७ [पष्ृठे े२ , डिकमं त : रुपय े९.००
असाधााराण क्रमांक ४३६
प्रााडिधाकृत प्राकाशान
महाारााष्ट्र शाासनाने महाारााष्ट्र अडिधाडिनयमांन्वये तयारा केलेेलेे
(भााग एक, एक-अ आडिण एक-ले यांमध्ये प्राडिसद्ध केलेेलेे डिनयम व आदेेशा यांव्यडितरिराक्त) डिनयम व आदेेशा.
FINANCE DEPARTMENT
Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,
Mumbai 400 032, dated the 1st December, 2025.
NOTIFICATION
Notification No. 18/2025-State Tax (Rate)
Maharashtra Goods and services tax act, 2017.
No. GST-1025/CR-43/Taxation-1.– In exercise of the powers conferred by sub-section (1)
of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the
Government of Maharashtra, on the recommendations of the Council, hereby makes the following
further amendments in the Government notification of Finance Department, No. GST-1018/C.R. 147/
Taxation-1-[Notification No. 26/2018-State Tax (Rate)], dated the 31st December, 2018, published in
the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 466, dated the 31st 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 24th October, 2025 published in the Gazette of India,
Extraordinary, Part II, Section 3 Sub-section (i),”
(१)
भााग चाार-ब-४३६–१2 महाारााष्ट्र शाासन रााजपत्र असाधााराण भााग चाारा-ब, ¨¨¨डि�संबरा १, २०२५/अग्रहाायण १०, शाके १९४७
2. This notification shall come into force on the 1st day of November, 2025.
By order and in the name of the Governor of Maharashtra,
SANJAY KANDHARE,
Deputy Secretary to Government.
Note.– The principal Notification No. GST-1018/C.R.147/Taxation-1[Notification No.26/2018-State Tax
(Rate)], dated the 31st December, 2018, published in the Maharashtra Government Gazette,
Part IV-B, Extra-ordinary No. 466, dated the 31st December, 2018 and was last amended vide
Notification No. GST-1023/CR.39(4)/Taxation-1[Notification No. 10/2023-State Tax (Rate)],
dated the 10th August, 2023 published in the Maharashtra Government Gazette, Part IV-B,
Extra-ordinary No. 288, dated the 10th August, 2023.
ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,
RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,
MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,
21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.