(9)Any article which is imported into India shall, in addition, be liable to the goods and services tax compensation cess at such rate, as is leviable under section 8 of the Goods and Services Tax (Compensation to States) Cess Act, 2017 on a like article on its supply in India, on the value of the imported article as determined under sub-section (10) [or sub-section (10A), as the case may be] [Inserted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.].
