The Government of Odisha on November 12, 2025, issued a notification to amend notification no. 40950-FIN-CTI-TAX-0043-2017, dated December 31, 2018 related to the exemption of SGST on the supply of gold, silver, or platinum by nominated agencies to registered persons.
The following amendments have been stated:
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);'’
This notification shall come into force on November 01, 2025.
[Notification No. F.12 (5)FD/Tax/2025 - 19]
