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    <title>Seek to amend various Customs exemption notifications to exempt Integrated Tax/Cess on import of goods under AA/EPCG. schemes</title>
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    <description>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.</description>
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      <description>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.</description>
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