The Ministry of Finance, through Notification No. 27/2024-Central Excise dated October 28, 2024, has announced amendments to the 2017 Central Excise Notification (No. 11/2017) under the Central Excise Act, 1944. This update introduces new excise duty rates on Blended Aviation Turbine Fuel (ATF) utilized by selected airline and cargo operators under the Regional Connectivity Scheme (RCS) – Ude Desh ka Aam Nagrik (UDAN). Specifically, ATF drawn from RCS-designated airports, heliports, or waterdromes for RCS flights will now attract a 2% duty, while other ATF supplies will incur an 11% duty. These changes are set to take effect from October 29, 2024. This notification supplements previous amendments, with the last revision in January 2024 (Notification No. 04/2024). This update aims to support the accessibility and affordability of regional flights, thereby promoting enhanced connectivity under the UDAN scheme.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 27/2024-Central Excise | Dated: 28th October, 2024
G.S.R. 667(E).— In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on 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. 11/2017-Central Excise, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 793(E), dated the 30th June, 2017, namely:-
In the said notification, in the Table, after Sl. No. 7B and the entries relating thereto, the following Sl. Nos. and entries shall be inserted, namely:-
| (1) | (2) | (3) | (4) | |
| “7C. | 2710 | 19 33 | Blended Aviation Turbine Fuel drawn by the selected airline operators or cargo operators for the regional connectivity scheme flights from Regional Connectivity Scheme (RCS) – Ude Deshka Aam Nagrik (UDAN) airport or heliport or waterdrome | 2% |
| 7D. | 2710 | 19 33 | Blended Aviation Turbine Fuel | 11%”; |
2. This notification shall come into force with effect from 29th October, 2024.
[F. No. 190341/74/2024-TRU]
AMREETA TITUS, Dy. Secy.
Note. – The principal notification No. 11/2017-Central Excise, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 793(E), dated the 30th June, 2017 and last amended by notification No. 04/2024-Central Excise dated 25th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 71 (E), dated 25th January, 2024.
