**Executive Summary**
This notification from the Ministry of Finance, Department of Revenue, amends notification No. 27/2018-Integrated Tax (Rate), dated December 31, 2018. It clarifies the definition of "Nominated Agency" with respect to entities mentioned in Lists 13, 14, and 15 of notification No. 45/2025-Customs. The amendment takes effect on November 1, 2025.
**Key Points / Main Content**
* **Amendment of Notification No. 27/2018-Integrated Tax (Rate):**
* The notification is being amended under the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017.
* The Central Government, based on the recommendations of the Council, is making further amendments.
* **Clarification of "Nominated Agency":**
* The definition of "Nominated Agency" in the Explanation section of the notification is replaced.
* "Nominated Agency" now means entities mentioned in Lists 13, 14 and 15 appended to Table I of notification No. 45/2025-Customs, dated October 24, 2025.
* **Effective Date:**
* The notification comes into force on November 1, 2025.
**Impact Analysis**
**Central Government/Council**
*Impact*
They are responsible for implementing and recommending the changes to the Integrated Goods and Services Tax (IGST) regulations.
*Action Required*
Ensure that the amended definition of "Nominated Agency" is properly implemented and followed.
**Entities Listed in Notification No. 45/2025-Customs, Lists 13, 14 and 15**
*Impact*
Their status as "Nominated Agencies" is officially recognized and defined within the context of the Integrated Goods and Services Tax Act, 2017.
*Action Required*
Familiarize themselves with the new definition and its implications for their operations.
**Businesses Involved in Integrated Goods and Services Tax (IGST)**
*Impact*
Affected by the clarification of the term "Nominated Agency," which could influence tax-related processes or compliance requirements.
*Action Required*
Review their processes and ensure they align with the updated definition to maintain compliance with IGST regulations.
Key Entities Referenced
Integrated Goods and Services Tax Act, 2017: The primary act being amended by this notification.
Notification No. 27/2018-Integrated Tax (Rate): The original notification being amended.
Ministry of Finance (Department of Revenue): The ministry issuing the notification related to integrated tax.
Notification No. 45/2025-Customs: The customs notification defining 'Nominated Agency'.
Council: Referenced body making recommendations.
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-24102025-267108
CG-DxLx-xEG-I2D4H1x0x2x0 25-267108
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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.ं 700] नई दिल्ली, िुक्रिार, अक्त बू र 24, 2025/ कार्तका 2, 1947
No. 700] 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- एकीकृत कर (िर)
सा.का.जन. 784(अ).— एकीकृत माल एिं सेिा कर अजधजनयम, 2017 (2017 का 13) की धारा 6 की उप-धारा
(1) द्वारा प्रित्त िजियों का प्रयोग करत े हुए, केंद्र सरकार, पररषि की जसफाररिों के आधार पर, एतिद्वारा, भारत सरकार,
जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 27/2018- एकीकृत कर (िर), दिनांक 31 दिसंबर, 2018, जिस े
सा.का.जन. 1266(अ), दिनांक 31 दिसंबर, 2018 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खडं (i) म ें
प्रकाजित दकया गया था, में जनम्नजलजखत सिं ोधन करती ह,ै यथा:-
उि अजधसूचना में, स्ट्पष्टीकरण में, खंड (ग) के जलए, जनम्नजलजखत खंड प्रजतस्ट्थाजपत दकया िाएगा, अथाता ्:-
“(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;ै”
7115 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
2. यह अजधसूचना 1 निंबर, 2025 से लागू होगी।
[फा. स.ं सीबीआईसी-190341/168/2025-टीआरयू]
धीरज शर्ा,ा अिर सजचि
रटप्पण: प्रधान अजधसूचना संख्या 27/2018- एकीकृत कर(िर), दिनांक 31 दिसंबर, 2018 को सा.का.जन. 1266(अ),
दिनांक 31 दिसंबर, 2018 के तहत भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खडं (i) म ेंप्रकाजित की गई थी
और इसमें अंजतम बार अजधसूचना संख्या 10/2023-एकीकृत कर(िर), दिनांक 26 िुलाई, 2023, सा.का.जन 551 (अ),
दिनांक 26 िलु ाई, 2023 के तहत भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (i) में प्रकाजित, के द्वारा
संिोधन दकया गया था।
MINISTRY OF FINANCE
(Department Of Revenue)
NOTIFICATION
New Delhi, the 24th October, 2025
No. 18/2025- Integrated Tax (Rate)
G.S.R. 784(E).— In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods
and Services Tax Act, 2017 (13 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. 27/2018-Integrated 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. 1266(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. 27/2018-Integrated Tax (Rate), dated the 31st December, 2018 was published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 1266(E), dated the 31st
December, 2018 and was last amended vide notification No. 10/2023-Integrated 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. 551(E), dated
the 26th July, 2023.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.