The Government of Tripura, on November 06, 2025, issued a Notification under sub-section (1) of section 8 of the State Goods and Services Tax Act, 2017. The notification makes further amendments to the earlier Notification No. 26/2018 – State Tax (Rate).
Through this amendment, the definition of “Nominated Agency” provided in clause (c) of the Explanation to the 2018 notification has been revised. The new clause specifies that the term “Nominated Agency” shall now refer to entities mentioned in Lists 13, 14, and 15 appended to Table I. This change aligns the GST framework with the latest customs-related updates regarding import and supply eligibility of precious metals and related goods.
The amended notification is set to come into effect from November 1, 2025, thereby ensuring uniformity and clarity in the application of the term “Nominated Agency” under the Union Territory GST rate structure.
[Notification No. 18/2025 – State (Rate)]
