Part IV-B, Ex. No. 436, Finance Department, Notification Notification No.18/2025-State Tax (Rate), Mahrashtra Goods and Services Tax Act, 2017, No.GST-1025/CR-43/Taxation-1, Dated 1st December 2025.

महाराष्ट्र¨ शासन राजपत्र

असाधाराण भाग चारा-ब

वर्ष ११, अंक १७२] सोमवारा, डिसंबरा १, २०२५/अग्रहायण १०, शाके १९४७ [पृष्ठे २ , डिकंमत : रुपये ९.००

असाधाराण क्रमांक ४३६

प्राडिधाकृत प्राकाशान

महाराष्ट्र शासनाने महाराष्ट्र अडिधाडिनयमांन्वये तयारा केलेले

(भाग एक, एक-अ आडिण एक-ले यांमध्ये प्राडिसद्ध केलेले डिनयम व आदेशा यांव्यडितरिराक्त) डिनयम व आदेशा.

FINANCE DEPARTMENT

Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,

Mumbai 400 032, dated the 1st December, 2025.

NOTIFICATION

Notification No. 18/2025-State Tax (Rate)

Maharashtra Goods and services tax act, 2017.

No. GST-1025/CR-43/Taxation-1.– In exercise of the powers conferred by sub-section (1) of section 11 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendments in the Government notification of Finance Department, No. GST-1018/C.R. 147/ Taxation-1-[Notification No. 26/2018-State Tax (Rate)], dated the 31st December, 2018, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 466, dated the 31st December, 2018, namely : –

In the said notification, in the Explanation, for clause (c), the following clause shall be substituted, namely :–"(c) "Nominated Agency" means entities mentioned in Lists 13, 14 and 15 appended to Table 1 of notification No. 45/2025-Customs, dated the 24th October, 2025 published in the Gazette of India, Extraordinary, Part II, Section 3 Sub-section (i)," (१) भाग चार-ब-४३६–१ २ महाराष्ट्र शासन राजपत्र असाधाराण भाग चारा-ब, ¨ ¨डिसंबरा १, २०२५/अग्रहायण १०, शाके १९४७ 2. This notification shall come into force on the 1st day of November, 2025. By order and in the name of the Governor of Maharashtra,

SANJAY KANDHARE, Deputy Secretary to Government. Note.– The principal Notification No. GST-1018/C.R.147/Taxation-1[Notification No.26/2018-State Tax (Rate)], dated the 31st December, 2018, published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 466, dated the 31st December, 2018 and was last amended vide Notification No. GST-1023/CR.39(4)/Taxation-1[Notification No. 10/2023-State Tax (Rate)], dated the 10th August, 2023 published in the Maharashtra Government Gazette, Part IV-B, Extra-ordinary No. 288, dated the 10th August, 2023.