The Government of Kerala, on January 1, 2026, issued a notification under section 11(1) of the Kerala State Goods and Services Tax Act, 2017, on the recommendations of the GST Council, amending an earlier notification dated December 31, 2018, issued in public interest.
The amendment substitutes clause (c) of the Explanation in the principal notification to revise the definition of “Nominated Agency”. As amended, the term now refers to entities specified in Lists 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 is given retrospective effect and is deemed to have come into force from November 1, 2025, thereby aligning the Kerala State GST framework with the updated central customs notification and ensuring consistency in the treatment of nominated agencies.
[Notification No. S.R.O. No. 10/2026]
