RIC on Diesel Exports Cut to Nil from 16 September 2026

Summary: The Ministry of Finance (Department of Revenue) has issued Notification No. 51/2026-Central Excise dated 16 September 2026, further amending Notification No. 11/2026-Central Excise dated 26 March 2026. Exercising powers under Section 5A of the Central Excise Act, 1944 read with Section 112 of the Finance Act, 2018, the Central Government has substituted the rate specified against serial number 2 of the Table in the principal notification with “Nil”. Accordingly, the Road and Infrastructure Cess on exports of high-speed diesel oil has been reduced from Rs. 1 per litre to Nil with effect from 16 September 2026, being the date of publication in the Official Gazette. The rate had earlier been increased to Rs. 1 per litre through Notification No. 48/2026-Central Excise dated 1 September 2026. During 2026, the rate was initially fixed at Rs. 9.50 per litre from 26 March, increased to Rs. 31.50 per litre from 11 April, reduced to Nil from 1 May, increased to Rs. 1.50 per litre from 3 August, restored to Nil from 15 August and increased to Rs. 1 per litre from 1 September. The latest notification once again restores the rate to Nil from 16 September 2026.

Road and Infrastructure Cess Rate Revision History in 2026

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 51/2026-Central Excise | Dated: 16th September, 2026

G.S.R. 813(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 26^th 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 26^th March, 2026, namely:-

In the said notification, in the Table, against serial number 2, in column (4), for the entry, the entry “Nil” 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. 11/2026-Central Excise, dated the 26^th 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 26^th March, 2026 and last amended by Notification No. 48/2026-Central Excise dated 1^st September, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 770(E), dated 1^st September, 2026.

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Earlier Analysis:

Summary: The Ministry of Finance (Department of Revenue) has issued Notification No. 48/2026-Central Excise dated 1 September 2026, further amending Notification No. 11/2026-Central Excise dated 26 March 2026. Exercising powers under Section 5A of the Central Excise Act, 1944 read with Section 112 of the Finance Act, 2018, the Central Government has revised the Road and Infrastructure Cess (RIC) applicable to exports of high speed diesel oil from Nil to Rs. 1 per litre. The revised rate takes effect from 1 September 2026, being the date of publication in the Official Gazette. The amendment follows several revisions during 2026: the rate was initially Rs. 9.5 per litre from 26 March 2026, increased to Rs. 31.5 per litre from 11 April 2026, reduced to Nil from 1 May 2026, raised to Rs. 1.5 per litre from 3 August 2026, restored to Nil from 15 August 2026, and has now been increased to Rs. 1 per litre from 1 September 2026.

Road and Infrastructure Cess Rate Revision History in 2026