Inclusion of goods and services tax compensation cess clarifies tax and cess applicability and updates subsection references. Corrections to Notification No. 43/2017-Customs replace references to 'integrated tax' with 'integrated tax and goods and services tax compensation cess' at two specified locations and amend two cross references so that 'under sub section (7)' reads 'respectively under sub section (7) and (9)', confined to the four indicated page and line entries in the published notification.
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Provisions expressly mentioned in the judgment/order text.
Inclusion of goods and services tax compensation cess clarifies tax and cess applicability and updates subsection references.
Corrections to Notification No. 43/2017-Customs replace references to "integrated tax" with "integrated tax and goods and services tax compensation cess" at two specified locations and amend two cross references so that "under sub section (7)" reads "respectively under sub section (7) and (9)", confined to the four indicated page and line entries in the published notification.
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