Summary: The Ministry of Finance (Department of Revenue) has issued Notification No. 56/2026-Central Excise dated 31 October 2026 (G.S.R. 964(E)), further amending Notification No. 08/2026-Central Excise dated 26 March 2026 to revise the Special Additional Excise Duty (SAED) applicable to Aviation Turbine Fuel (ATF) cleared for export outside India. The notification substitutes the rate against serial number 1 in column (4) of the principal notification’s Table with ₹11 per litre, effective from the date of its publication in the Official Gazette. The amendment has been issued under Section 5A of the Central Excise Act, 1944, read with Section 147 of the Finance Act, 2002.
The principal Notification No. 08/2026-Central Excise originally prescribed an effective SAED rate of ₹29.50 per litre on qualifying ATF exports. The rate was subsequently revised to ₹33 per litre from 1 May 2026 and reduced to ₹9.50 per litre from 1 June 2026 through Notification No. 25/2026-Central Excise. It was then increased to ₹12.50 per litre from 16 June 2026 through Notification No. 31/2026-Central Excise, before being reduced to ₹7.50 per litre from 1 July 2026 through Notification No. 37/2026-Central Excise.
Further revisions increased the ATF export SAED to ₹14.50 per litre from 16 July 2026 and ₹22 per litre from 3 August 2026. Subsequently, Notification No. 44/2026-Central Excise reduced the rate to ₹19.50 per litre from 15 August 2026. Notification No. 47/2026-Central Excise dated 1 September 2026 further reduced it to ₹19 per litre. Thereafter, Notification No. 50/2026-Central Excise dated 16 September 2026 reduced the rate to ₹15 per litre.
The immediately preceding amendment, Notification No. 53/2026-Central Excise dated 30 September 2026, reduced ATF export SAED from ₹15 to ₹10.50 per litre, effective from 1 October 2026. The latest Notification No. 56/2026-Central Excise increases the rate from ₹10.50 to ₹11 per litre, an increase of ₹0.50 per litre, or approximately 4.76%. Despite this increase, the rate remains ₹4 per litre lower than the ₹15 per litre applicable from 16 September 2026 and ₹18.50 per litre lower than the original rate of ₹29.50 per litre.
For an illustrative export clearance of 10 lakh litres of ATF, the SAED liability increases from ₹1.05 crore at ₹10.50 per litre to ₹1.10 crore at ₹11 per litre, representing an additional duty burden of ₹5 lakh. The calculation assumes that the entire quantity qualifies for the specified rate without any other applicable exemption or adjustment.
The principal notification operates by exempting qualifying ATF cleared for export from so much of the SAED leviable under Section 147 read with the Eighth Schedule to the Finance Act, 2002 as exceeds the rate specified in its Table. Accordingly, the revised effective rate for qualifying ATF export clearances is ₹11 per litre from the date of Gazette publication. Exporters should update duty calculations, export clearance documentation and compliance records. Notification No. 56/2026-Central Excise changes only the specified rate entry and does not expressly modify the remaining conditions of the principal notification.
Notification-Wise History of SAED on ATF Exports
The following table consolidates the earlier changes and the new notification. The prior notifications are linked to their TaxGuru coverage.
| Notification | Effective date | ATF SAED |
|---|---|---|
| Notification 08/2026 | 26 Mar 2026 | ₹29.50/L |
| Subsequent May revision (number not supplied) | 1 May 2026 | ₹33/L |
| Notification 25/2026 | 1 Jun 2026 | ₹9.50/L |
| Notification 31/2026 | 16 Jun 2026 | ₹12.50/L |
| Notification 37/2026 | 1 Jul 2026 | ₹7.50/L |
| Notification 39/2026 | 16 Jul 2026 | ₹14.50/L |
| Notification 41/2026 | 3 Aug 2026 | ₹22/L |
| Notification 44/2026 | 15 Aug 2026 | ₹19.50/L |
| Notification 47/2026 | 1 Sep 2026 | ₹19/L |
| Notification 50/2026 | 16 Sep 2026 | ₹15/L |
| Notification 53/2026 | 1 Oct 2026 | ₹10.50/L |
| Notification 56/2026 | 31 Oct 2026, subject to Gazette publication | ₹11/L |
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 56/2026-Central Excise | Dated: 31st October, 2026
G.S.R. 964(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. 11 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. 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. 53/2026-Central Excise dated 30th September, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 855 (E), dated 30th September, 2026.
