The Government of Meghalaya, on October 24, 2025, issued a notification exercising powers under Section 11(1) of the Meghalaya Goods and Services Tax Act, 2017, on the recommendations of the GST Council, to amend the earlier State Tax (Rate) notification dated December 31, 2018.
Through this amendment, the Government has substituted the definition of “Nominated Agency” in the Explanation to the said notification. The revised definition now expressly aligns the term “Nominated Agency” with the entities specified in Sl. Nos. 13, 14 and 15 appended to Table 1 of Customs Notification No. 45/2025–Customs dated October 24, 2025, as published in the Gazette of India.
The notification clarifies interpretational consistency between GST and Customs exemptions/concessions by cross-referencing the Central Customs notification, and provides certainty to stakeholders dealing with nominated agencies for tax purposes. The amendment comes into force with effect from November 1, 2025.
[Notification No. ERTS(G)11/2025/45]
