Seeks to prescribe rates of Road and Infrastructure Cess for petrol and diesel, when cleared for exports
The Ministry of Finance, Department of Revenue, has issued Notification No. 11/2026-Central Excise dated 26 March 2026 prescribing rates of Road and Infrastructure Cess applicable to petrol and diesel cleared for export. The notification has been issued in exercise of powers under section 5A of the Central Excise Act, 1944 read with section 112 of the Finance Act, 2018.
Under the notification, the Central Government has exempted specified excisable goods from the additional duty of excise levied under section 112 of the Finance Act, 2018, read with the Sixth Schedule, to the extent that such duty exceeds the rates specified in the table provided in the notification.
The table specifies the relevant tariff heading and description of goods along with the applicable rates. Motor spirit, commonly known as petrol, falling under heading 2710 has been prescribed a nil rate. High speed diesel oil falling under the same heading has been prescribed a rate of Road and Infrastructure Cess of Rs. 9.5 per litre.
The notification further provides conditions regarding its applicability. It clarifies that the provisions of the notification will apply only to goods cleared for export. At the same time, exports made by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka have been specifically excluded from the scope of the notification.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 11/2026-Central Excise | Dated: 26th March, 2026
G.S.R. 210(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 exempts the excisable goods of the description specified in column (3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the Fourth Schedule to the said Excise Act, as specified in the corresponding entry in column (2) of the said Table, from so much of the additional duty of excise leviable thereon under section 112, read with the Sixth Schedule to the said Finance Act, 2018, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table, namely: –
TABLE
| S.No. | Chapter or heading or subheading or tariff item |
Description of goods | Rate |
| (1) | (2) | (3) | (4) |
| 1. | 2710 | Motor spirit, commonly known as petrol. |
Nil |
| 2. | 2710 | High speed diesel oil. | Rs. 9.5 per litre |
1. Nothing contained in this notification shall apply to :-
2. any goods other than the goods cleared for export;
3. exports by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh and Sri Lanka;
4. This notification shall come into force with immediate effect.
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
***
MINISTRY OF FINANCE
(Department of Revenue)
CORRIGENDUM
New Delhi, the 27th March, 2026
G.S.R. 219(E).— In the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2026-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. 210 (E) dated the 26th March, 2026, at Page 11, –
in line 31, in column (4), for ‘3’, read ‘9.5’.
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
