**Executive Summary**
This notification, issued by the Ministry of Finance (Department of Revenue) on October 24, 2025, amends notification No. 26/2018-Union Territory Tax (Rate) concerning the Union Territory Goods and Services Tax Act, 2017. The amendment redefines "Nominated Agency". This notification comes into effect on November 1, 2025.
**Key Points / Main Content**
* **Amendment Scope:** The notification introduces amendments to the Explanation section of Notification No. 26/2018-Union Territory Tax (Rate), dated December 31, 2018.
* **Redefinition of "Nominated Agency":**
* The term "Nominated Agency" now refers to entities listed in Lists 13, 14, and 15 of Table I in notification No. 45/2025-Customs, dated October 24, 2025, published in the Gazette of India.
* **Effective Date:** The amendment is effective from November 1, 2025.
**Impact Analysis**
**Stakeholder: Businesses / Entities dealing with Union Territory Goods and Services Tax**
* **Impact:** Businesses and entities engaged in transactions within Union Territories need to be aware of the updated definition of "Nominated Agency" as it may impact their tax obligations and procedures.
* **Action Required:** Review and understand the updated definition of "Nominated Agency" and ensure compliance with the amended regulations from November 1, 2025. Consult notification No. 45/2025-Customs.
**Stakeholder: Tax Authorities**
* **Impact:** Tax authorities need to implement and enforce the updated definition of "Nominated Agency" for Union Territory GST compliance.
* **Action Required:** Update internal guidelines and procedures to reflect the new definition and communicate the changes to relevant personnel.
**Stakeholder: Nominated Agencies**
* **Impact:** Impacted if they are mentioned in Lists 13, 14, and 15 of Table I in notification No. 45/2025-Customs.
* **Action Required:** Review notification No. 45/2025-Customs to determine if the agency is mentioned. If so, monitor changes.
Key Entities Referenced
Union Territory Goods and Services Tax Act, 2017: Governs the levy and collection of GST in Union Territories.
Notification No. 26/2018-Union Territory Tax (Rate): A key notification related to Union Territory GST rates, which this document amends.
Ministry of Finance (Department of Revenue): The primary government body responsible for issuing and administering tax-related notifications.
Notification No. 45/2025-Customs: Defines 'Nominated Agency' as entities mentioned in Lists 13, 14 and 15 appended to Table I of notification No. 45/2025-Customs
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-24102025-267110
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असाधारण
EXTRAORDINARY
भाग II—खण् ड 3—उप-खण्ड (i)
PART II—Section 3—Sub-section (i)
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
स.ं 702] नई दिल्ली, िुक्रिार, अक्त बू र 24, 2025/ कार्तका 2, 1947
No. 702] NEW DELHI, FRIDAY, OCTOBER 24, 2025/ KARTIKA 2, 1947
जित्त मत्रं ालय
(रािस्ट्ि जिभाग)
अजधसचू ना
नई दिल्ली, 24 अक् तूबर, 2025
स.ं 18/2025-सघं -राज्य क्षत्रे कर (िर)
सा.का.जन. 786(अ).— सघं -राज्य क्षेत्र माल एिं सेिा कर अजधजनयम, 2017 (2017 का 14 ) की धारा 8 की उप-
धारा (1) द्वारा प्रित्त िजियों का प्रयोग करते हुए, केंद्र सरकार, पररषि की जसफाररिों के आधार पर, एतिद्वारा, भारत
सरकार, जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 26/2018- संघ-राज्य क्षेत्र कर (िर), दिनांक 31 दिसंबर,
2018, जिस े सा.का.जन. 1269(अ), दिनांक 31 दिसंबर, 2018 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3,
उप-खंड (i) में प्रकाजित दकया गया था, म ेंजनम्नजलजखत संिोधन करती ह,ै यथा:-
उि अजधसूचना में, स्ट्पष्टीकरण में, खंड (ग) के जलए, जनम्नजलजखत खंड प्रजतस्ट्थाजपत दकया िाएगा, अथाता ्:-
7117 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
“(ग) "नाजमत एिेंसी" स ेअजभप्राय अजधसूचना संख्या 45/2025-सीमा िुल्क, दिनांक 24 अक्टूबर, 2025 भारत के
रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म ें प्रकाजित, के तालिका I से संिग्न सूची 13, 14 और 15 म ें
उजल्लजखत जनकाय से ह;ै”
2. यह अजधसूचना 1 निंबर, 2025 से लागू होगी।
[फा. स.ं सीबीआईसी-190341/168/2025-टीआरयू]
धीरज शर्ा,ा अिर सजचि
रटप्पण: प्रधान अजधसूचना संख्या 26/2018-संघ-राज्य क्षेत्र कर(िर), दिनांक 31 दिसंबर, 2018 को सा.का.जन. 1269
(अ), दिनांक 31 दिसंबर, 2018 के तहत भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (i) म ेंप्रकाजित की गई
थी और इसमें अंजतम बार अजधसूचना संख्या 10/2023-संघ-राज्य क्षेत्र कर(िर), दिनांक 26 िुलाई, 2023, सा.का.जन
552 (अ), दिनांक 26 िलु ाई, 2023 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खडं (i) म ेंप्रकाजित, के
द्वारा संिोधन दकया गया था।
MINISTRY OF FINANCE
(Department Of Revenue)
NOTIFICATION
New Delhi, the 24th October, 2025
No. 18/2025- Union Territory Tax (Rate)
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 31st 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 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 I
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);”
2. This notification shall come into force on the 1st 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 31st 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 31st December, 2018 and was last amended vide notification No. 10/2023-Union Territory Tax (Rate), dated the 26th
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 26th July, 2023.
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and Published by the Controller of Publications, Delhi-110054.