The Central Government has issued Notification No. 39/2026-Central Excise dated 15 July 2026 under Section 5A of the Central Excise Act, 1944 read with Section 147 of the Finance Act, 2002, further amending Notification No. 08/2026-Central Excise dated 26 March 2026 relating to the levy of Special Additional Excise Duty (SAED) on Aviation Turbine Fuel (ATF).
The notification amends the rate specified against Serial No. 1 in the Table to Notification No. 08/2026-Central Excise and comes into force with effect from 16 July 2026.
The applicable rates are as follows:
| Period | SAED on Aviation Turbine Fuel |
| From 1 July 2026 (Notification No. 37/2026) | ₹7.5 per litre |
| From 16 July 2026 (Notification No. 39/2026) | ₹14.5 per litre |
Accordingly, Notification No. 39/2026-Central Excise increases the Special Additional Excise Duty on Aviation Turbine Fuel from ₹7.5 per litre to ₹14.5 per litre by substituting the existing entry in column (4) of the Table contained in Notification No. 08/2026-Central Excise.
The principal Notification No. 08/2026-Central Excise, issued on 26 March 2026, exempted Aviation Turbine Fuel falling under tariff heading 2710 from so much of the Special Additional Excise Duty leviable under Section 147 read with the Eighth Schedule to the Finance Act, 2002 as exceeded ₹29.5 per litre.
Subsequently, Notification No. 37/2026-Central Excise dated 30 June 2026, effective from 1 July 2026, reduced the applicable rate to ₹7.5 per litre.
Notification No. 39/2026-Central Excise now revises that rate to ₹14.5 per litre with effect from 16 July 2026.
The notification does not make any other change to Notification No. 08/2026-Central Excise.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 39/2026-Central Excise | Dated: 15th July, 2026
G.S.R. 632(E).— In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 147 of Finance Act, 2002 (20 of 2002), 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. 08/2026-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. 207 (E), dated the 26th March, 2026, namely:-
In the said notification, in the Table, against serial number 1, in column (4), for the entry, the entry “Rs. 14.5 per litre” shall be substituted.
2. This notification shall come into force with effect from 16th July, 2026.
[F.No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note.- The principal notification No. 08/2026-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. 207 (E), dated the 26th March, 2026 and last amended by notification No. 37/2026-Central Excise dated 30th June, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 538 (E), dated 30th June, 2026.
