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    <title>ICES Advisory 11/2018 (Budget Changes) - Implementation of revised Assessable value for IGST &amp; GST Cess calculation</title>
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    <description>Where goods are sold during warehousing and the Ex Bond importer differs from the warehousing importer, the Ex Bond BE must mark the sale with flag &quot;S&quot;, enter the last transaction price as RSP Amount with &quot;SALE&quot; notification; ICES will then compute IGST and GST Compensation Cess using the higher of the statutory valuation or the declared sale price.</description>
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