(१)

भााग चाार-ब-४३६–१

RNI No. MAHBIL /2009/37831

महाारााष्ट्र¨ शाासन रााजपत्र

असाधाारण भााग चाार-ब

वर्षष ११, अंक १७२]

सोमवार, डि’सेंबर १, २०२५/अग्रहाायण १०, शकेे १९४७

[पृष्ठेे २ , किं�ंमत : रुपये ९.००

असाधाारण क्रमांं�क ४३६

प्रााधि�कृृत प्रकााशन

महाारााष्ट्र शाासनाने महाारााष्ट्र अधि�नि�यमांं�न्वये तयार केलेेलेे

(भााग एक, एक-अ आणि� एक-ल यांं�मध्ये प्रसि�

द्ध केलेेलेे नि�यम व आदेेश यांं�व्यति�रि�क्त) नि�यम व आदेेश.

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),”

2

महाारााष्ट्र शाासन रााजपत्र असाधाारण भााग चाार-ब, ¨डि’सेंबर १, २०२५/अग्रहाायण १०, शकेे १९४७

ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,

RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,

MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,

21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.

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.