Summary: The Ministry of Finance, Department of Revenue, has issued Notification No. 49/2026-Central Excise dated 16 September 2026, reducing the Special Additional Excise Duty (SAED) applicable to exports of petrol and high-speed diesel. The notification further amends Notification No. 06/2026-Central Excise dated 26 March 2026 by substituting the rates specified against serial numbers 1 and 2 of its Table. Accordingly, SAED on petrol exports has been reduced from ₹1.5 per litre to ₹0.5 per litre, while SAED on diesel exports has been reduced from ₹24 per litre to ₹20 per litre. The amendment has been issued under Section 5A of the Central Excise Act, 1944, read with Section 147 of the Finance Act, 2002, and comes into force from the date of its publication in the Official Gazette.
Analysis of Revised SAED Rates on Petrol and Diesel Exports
Notification No. 49/2026-Central Excise revises the effective SAED rates applicable to exports of motor spirit, commonly known as petrol, and high-speed diesel oil. The principal notification prescribing SAED on exports of petrol and diesel exempts the specified petroleum products from so much of the SAED leviable under Section 147 read with the Eighth Schedule to the Finance Act, 2002 as exceeds the amount calculated at the rate prescribed in its Table.
The revised rates are as follows:
| Petroleum product | Earlier SAED | Revised SAED | Change |
|---|---|---|---|
| Petrol | ₹1.5 per litre | ₹0.5 per litre | Reduction of ₹1 per litre |
| High-speed diesel | ₹24 per litre | ₹20 per litre | Reduction of ₹4 per litre |
The earlier petrol rate of ₹1.5 per litre had been prescribed through Notification No. 46/2026-Central Excise dated 1 September 2026. The diesel rate had remained at ₹24 per litre following the earlier revision.
For an export clearance of 10 lakh litres, the revised rates would reduce the SAED liability by ₹10 lakh on petrol and ₹40 lakh on diesel compared with the immediately preceding rates, subject to the scope, exclusions and conditions prescribed in the principal notification.
The revised rates apply from 16 September 2026, being the date of publication of Notification No. 49/2026-Central Excise in the Official Gazette.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 49/2026-Central Excise | Dated: 16th September, 2026
G.S.R. 811(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. 06/2026-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. 205(E), dated the 26th March, 2026, namely:-
In the said notification, in the Table,-
i. against serial number 1, in column (4), for the entry, the entry “Rs. 0.5 per litre” shall be substituted;
ii. against serial number 2, in column (4), for the entry, the entry “Rs. 20 per litre” shall be substituted.
2. This notification shall come into force on the date of its publication in the Official Gazette.
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note.- The principal notification No. 06/2026-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. 205(E), dated the 26th March, 2026 and last amended by notification No. 46/2026-Central Excise dated 1st September, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 768(E), dated 1st September, 2026.
