Leviability of integrated tax: specified exempted goods remain subject to IGST and cess in addition to customs duty. Amendment to Notification No. 45/2017-Customs substitutes 'Duty of customs' with 'Said duty, tax or cess' for specified Table entries and adds an Explanation that, on recommendation of the GST Council, the goods concerned remain leviable to integrated tax and cess under the Customs Tariff Act in addition to the customs duty specified in the First Schedule; the exemption in those entries applies only to amounts of tax, cess and duty over and above the amounts calculated under the said valuation.