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of <h1>Government Amends Notification to Clarify IGST Applicability on Certain Goods as Recommended by GST Council.</h1> The Central Government has amended Notification No. 46/2017-Customs, dated June 30, 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 in the notification's table, the terms 'Duty of customs' are replaced with 'Said duty, tax or cess.' It is clarified that these goods are subject to IGST and cess under the Customs Tariff Act, in addition to customs duty, with exemptions applying only to amounts exceeding the calculated duty, tax, and cess.
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