This notification substitutes the explanation defining “Nominated Agency” to align it with entities specified in Lists 13, 14 and 15 of Customs Notification No. 45/2025. The amendment harmonises GST provisions with updated customs facilitation measures for imports and supplies under nominated agency schemes, ensuring consistent treatment across indirect tax laws.

Issued for earlier notification?
Yes — it amends Notification No. 27/2018–Integrated Tax (Rate).