The Department of Finance (DoF), Government of Goa, on October 31, 2025, issued a notification amending the Goa Goods and Services Tax Act, 2017. This amendment modifies the Government Notification No. 38/1/2017-Fin(R&C) (26/2018-Rate), originally dated December 31, 2018, to update the definition of “Nominated Agency” as referenced in the Explanation clause of the notification.
As per the revised provision, the term “Nominated Agency” will now refer to the entities listed in Lists 13, 14, and 15 of Table 1 of Notification No. 45/2025-Customs, dated October 24, 2025, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i). This change aligns the state-level GST notification with recent updates in central customs notifications, ensuring consistency and compliance with the national indirect tax framework.
The notification will come into effect from November 1, 2025, and is issued by order and in the name of the Governor of Goa, reflecting the State Government’s adherence to GST Council recommendations for harmonized tax administration and clarity in the identification of authorized import agencies.
[Notification No. 38/1/2017-Fin(R&C) (26/2018-Rate)]
