Hi Adarsh
In principal, if the code was applicable in your version, SAP would have made the correction available for your version. This note introduces an additional parameter in the coding but if that parameter also requires code changes somewhere else ~which is probably why you need to be on a higher SP stack level, you won't have any benefit/gain of implementing the code correction since other coding might not be aware of this parameter or won't do anything different in the process when you run through.
Safest options would indeed by applying a SP stack through stack calculation so you've got all dependencies covered.
If that's impossible you could check with SAP but if it's not valid, they would need to reverse engineer more code in order to enable this. I doubt they will be eager to do this.
Best regards
Tom