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of <h1>Government Amends Notification to Clarify IGST Applicability on Certain Goods per GST Council Recommendations; Changes in Customs Duties Noted.</h1> The Central Government has amended Notification No. 45/2017-Customs, dated 30th June 2017, to clarify the applicability of Integrated Goods and Services Tax (IGST) on certain goods, following recommendations from the GST Council. The amendment specifies that for goods listed under serial numbers 2 and 3, the term 'Duty of customs' is replaced with 'Said duty, tax or cess.' It further clarifies that these goods are subject to integrated tax and cess as per the Customs Tariff Act, in addition to customs duty, with exemptions only applicable to amounts exceeding the calculated tax, cess, and duty.
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