The Government of West Bengal (WB GST), on December 4, 2025, issued a notification under Section 11(1) of the West Bengal Goods and Services Tax Act, 2017, on the recommendations of the GST Council, to amend the State Tax (Rate) notification dated December 31, 2018.
Through this amendment, the State Government has substituted the definition of “Nominated Agency” in the Explanation to the said notification. The revised definition aligns the term with entities specified in Lists 13, 14 and 15 appended to Table I of Central Customs Notification No. 45/2025–Customs dated October 24, 2025, as published in the Gazette of India.
The notification ensures harmonisation between State GST and Customs notifications with respect to the scope of nominated agencies and clarifies the applicability of tax exemptions or concessional rates. The amendment is deemed to have come into force with effect from November 1, 2025.
[Notification No. 2044-F.T.]
