The Madhya Pradesh Government, on December 5, 2025, issued a notification under sub-section (1) of Section 11 of the Madhya Pradesh Goods and Services Tax Act, 2017, on the recommendations of the GST Council, amending its earlier notification dated February 8, 2019.
Through this amendment, the definition of “Nominated Agency” in the Explanation to the said notification has been substituted. The revised definition aligns the State GST exemption framework with the Central Customs notification by referring to entities listed in Lists 13, 14 and 15 appended to Table I of Notification No. 45/2025-Customs dated October 24, 2025, as published in the Gazette of India.
The notification is given retrospective effect from November 1, 2025, ensuring uniformity and continuity in the applicability of GST exemptions linked to nominated agencies under the amended Customs framework.
[NotificationNo.FA−3−04−2019−1−V−(43)]
