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    <title>Seeks to amend notification no. 296/76 dated 02.08.1976 to exempt temporary importation of private road vehicles from IGST and compensation cess.</title>
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    <description>Amends notification No. 296/76 by adding the Customs Tariff Act as a statutory authority and substituting the phrase &quot;additional duty&quot; with &quot;integrated tax and goods and services compensation cess&quot; to align exemption provisions for temporary importation of private road vehicles with current tax terminology; the amendment is effective from 1 January 2019 and is noted as having retrospective effect by later finance legislation.</description>
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