Summary:The Central Government, through Notification No. 55/2026-Central Excise dated 31 October 2026 (G.S.R. 963(E)), has further amended Notification No. 06/2026-Central Excise dated 26 March 2026 to revise the Special Additional Excise Duty (SAED) applicable to exports of petrol and high-speed diesel. The revised rates are Nil for petrol and ₹11.50 per litre for high-speed diesel, effective from the date of publication in the Official Gazette. These rates follow a series of changes during September and October 2026. Under Notification No. 49/2026-Central Excise dated 16 September 2026, petrol export SAED was fixed at ₹0.50 per litre and diesel export SAED at ₹20 per litre. Subsequently, Notification No. 52/2026-Central Excise dated 30 September 2026 reduced the diesel rate from ₹20 to ₹16 per litre with effect from 1 October 2026, while the petrol rate remained unchanged. Thereafter, Notification No. 54/2026-Central Excise dated 15 October 2026, effective from 16 October 2026, increased petrol export SAED from ₹0.50 to ₹2.50 per litre and reduced diesel export SAED from ₹16 to ₹8.50 per litre. The latest Notification No. 55/2026-Central Excise reverses these immediately preceding movements by reducing petrol export SAED from ₹2.50 per litre to Nil, a 100% reduction, and increasing diesel export SAED from ₹8.50 to ₹11.50 per litre, an increase of ₹3 per litre or approximately 35.29%. Compared with 16 September 2026, diesel export SAED has nevertheless declined by ₹8.50 per litre, or 42.50%, from ₹20 to ₹11.50 per litre. The notification has been issued under Section 5A of the Central Excise Act, 1944, read with Section 147 of the Finance Act, 2002, and amends only the specified rate entries in the principal notification without expressly changing its other conditions. The notification-wise chronology below sets out the applicable rates, effective dates and successive revisions to assist petroleum exporters in determining the appropriate SAED liability.
Notification-Wise History of SAED on Petrol and Diesel Exports
| Notification | Notification Date | Effective Date | Petrol SAED | Diesel SAED |
|---|---|---|---|---|
| 49/2026-Central Excise | 16 September 2026 | 16 September 2026 | ₹0.50/litre | ₹20/litre |
| 52/2026-Central Excise | 30 September 2026 | 1 October 2026 | ₹0.50/litre (unchanged) | ₹16/litre |
| 54/2026-Central Excise | 15 October 2026 | 16 October 2026 | ₹2.50/litre | ₹8.50/litre |
| 55/2026-Central Excise | 31 October 2026 | 31 October 2026 | Nil | ₹11.50/litre |
During this period, diesel export SAED declined from ₹20 per litre on 16 September 2026 to ₹11.50 per litre on 31 October 2026, a net reduction of ₹8.50 per litre, or 42.50%. Petrol export SAED, which stood at ₹0.50 per litre on 16 September 2026 and increased to ₹2.50 per litre from 16 October 2026, has now been reduced to Nil.
Compared with the immediately preceding rates under Notification No. 54/2026-Central Excise, the latest amendment eliminates the specified petrol export SAED and raises diesel export SAED by ₹3 per litre, or approximately 35.29%.
The revised rates under Notification No. 55/2026-Central Excise took effect on 31 October 2026, the date of Gazette publication. Exporters should determine the applicable rate by reference to the legally relevant clearance date and should distinguish this SAED amendment from separate notifications governing other petroleum duties, including those relating to aviation turbine fuel and Road and Infrastructure Cess.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 55/2026-Central Excise | Dated: 31st October, 2026
G.S.R. 963(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 “Nil” shall be substituted;
ii. against serial number 2, in column (4), for the entry, the entry “Rs. 11.5 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. 54/2026-Central Excise dated 15th October, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 894(E), dated 15th October, 2026.
