CBIC amends Notification No. 11/2026-Central Excise dated 26.03.2026 to extend exemption from RIC on exports of petrol and diesel made by Public Sector Oil Companies to Mauritius and Maldives.
The Central Government has issued Notification No. 34/2026-Central Excise dated 30 June 2026, amending Notification No. 11/2026-Central Excise dated 26 March 2026 to expand the exemption from Road and Infrastructure Cess (RIC) on exports of petrol and diesel by Public Sector Oil Companies. The amendment substitutes the existing list of eligible destination countries by adding Maldives and Mauritius to the already covered countries of Nepal, Bhutan, Bangladesh, and Sri Lanka. As a result, exports of petrol and diesel by Public Sector Oil Companies to Maldives and Mauritius will also qualify for exemption from RIC. The notification has been issued under Section 5A of the Central Excise Act, 1944 read with Section 112 of the Finance Act, 2018, in the public interest, and comes into force with immediate effect.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 34/2026-Central Excise | Dated: 30th June, 2026
G.S.R. 535(E).— In exercise of the powers conferred by section 5A of the Central Excise Act, 1944 (1 of 1944) read with section 112 of Finance Act, 2018 (13 of 2018), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 11/2026-Central Excise, dated the 26th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 210 (E), dated the 26th March, 2026, namely:-
In the said notification, in paragraph 2, in clause (b), for the words “Nepal, Bhutan, Bangladesh and Sri Lanka”, the words “Nepal, Bhutan, Bangladesh, Sri Lanka, Maldives and Mauritius” shall be substituted.
2. This notification shall come into force with immediate effect.
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note.- The principal notification No. 11/2026-Central Excise, dated the 26th March, 2026 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 210(E), dated the 26th March, 2026 and last amended by notification No. 21/2026-Central Excise dated 30th April, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 326 (E), dated 30th April, 2026.
