The Government of Gujarat on November 12, 2025, under section 11(1) of the Gujarat Goods and Services Tax Act, 2017. Acting on the recommendations of the GST Council, the State Government introduced amendments to its earlier GST exemption notification No. 26/2018–State Tax (Rate) dated December 31, 2018.
The amendment substitutes clause (c) in the Explanation of the original notification, redefining the term “Nominated Agency”. Under the revised clause, a “Nominated Agency” shall now mean the entities listed in Lists 13, 14, and 15 of Table I of Notification No. 45/2025–Customs dated October 24, 2025, as published in the Gazette of India. This ensures alignment between State GST provisions and the updated Customs notifications relating to designated agencies permitted to import precious metals and similar goods at concessional rates.
The notification comes into effect from November 1, 2025, and streamlines the application of GST concessions by updating cross-references to the latest Central Customs notifications.
[Notification No. (GHN-79)/GST-2025/S.11(1)(87)]
