https://www.taxtmi.com/acts?id=24824 Amendment to section 3 imposes an integrated tax on imports and a goods and services tax compensation cess, each calculated on import value that comprises customs valuation or tariff value plus customs duties and like charges, but excluding the integrated tax and the compensation cess; these charges are additional to other duties and Customs Act provisions on drawbacks, refunds and exemptions apply so far as practicable. en-us Fri, 07 Apr 2017 15:08:35 +0530 Fri, 07 Apr 2017 15:08:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24824 Amendment to section 3 imposes an integrated tax on imports and a goods and services tax compensation cess, each calculated on import value that comprises customs valuation or tariff value plus customs duties and like charges, but excluding the integrated tax and the compensation cess; these charges are additional to other duties and Customs Act provisions on drawbacks, refunds and exemptions apply so far as practicable. Act-Rules F. Acts / Amendment Acts Fri, 07 Apr 2017 15:08:35 +0530 https://www.taxtmi.com/acts?id=24824