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REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-24102025-267108
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 700]
NEW DELHI, FRIDAY, OCTOBER 24, 2025/ KARTIKA 2, 1947
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.
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