The Government of Himachal Pradesh on November 29, 2025, issued Notification No. 18/2025-State Tax (Rate) amending Notification No. 26/2018-State Tax (Rate) dated December 31, 2018, under the Himachal Pradesh Goods and Services Tax Act, 2017.
The amendment substitutes clause (c) of the Explanation in the earlier notification, redefining the term “Nominated Agency.” Under the revised clause, a Nominated Agency will now refer to the entities listed in Lists 13, 14, and 15 appended to Table I of Notification No. 45/2025-Customs dated October 24, 2025, issued by the Government of India. This change aligns state GST provisions with updated central customs notifications.
The notification further clarifies that the amendment shall be deemed effective from November 1, 2025, thereby ensuring consistency in classification and applicability of tax exemptions for specified agencies.
[Notification No. 18/2025-State Tax (Rate)]
