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REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-24102025-267110
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 702]
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- 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.
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. SARVESH KUMAR MARATH
SRIVASTAVA
Date: 2025.10.24 21:37:14+0530