Integrated tax and cess exemption for AA/EPCG imports added, subject to pre-import condition and physical-export fulfilment. Amendments add integrated tax and GST compensation cess to the list of levies exempted on imports under AA/EPCG-related customs notifications, subjecting the exemption to a pre-import condition, requiring export obligations to be fulfilled by physical exports where the exemption is availed, and imposing a temporal limit on availability; several notifications are otherwise amended to include countervailing duty and to clarify when certain supplies count toward export obligations if the integrated tax and cess exemption is not claimed.