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    <title>Seeks to amend notification No. 46/2017-Customs dated 30th June, 2017, to clarify leviability of IGST, on recommendation of the GST Council.</title>
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    <description>The amendment replaces &quot;Duty of customs&quot; with &quot;Said duty, tax or cess&quot; for specified table entries and inserts an Explanation clarifying that goods at those entries are leviable to integrated tax and cess in addition to customs duty calculated on the specified value, and that the exemption applies only to any amount exceeding that calculated levy.</description>
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