Section 28 in The Central Goods and Services Tax (Amendment) Act, 2018
28. In section 140 of the principal Act, with effect from the 1st day of July, 2017,
(a)in sub-section (1), after the letters and word "CENVAT credit", the words "of eligible duties" shall be inserted and shall always be deemed to have been inserted;(b)in the Explanation 1(i)for the word, brackets and figures "sub-sections (3), (4)", the word, brackets and figures "sub-sections (1), (3), (4)" shall be substituted and shall always be deemed to have been substituted;(ii)clause (iv) shall be omitted and shall always be deemed to have been omitted;(c)in the Explanation 2(i)for the word, brackets and figure "sub-section (5)", the words, brackets and figures "sub-sections (1) and (5)" shall be substituted and shall always be deemed to have been substituted;(ii)clause (iv) shall be omitted and shall always be deemed to have been omitted;(d)after Explanation 2 as so amended, the following Explanation shall be inserted and shall always be deemed to have been inserted, namely:'Explanation 3.For removal of doubts, it is hereby clarified that the expression "eligible duties and taxes" excludes any cess which has not been specified in Explanation 1 or Explanation 2 and any cess which is collected as additional duty of customs under sub-section (1) of section 3 of the Customs Tariff Act, 1975.'.
