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
| Notification | Date | RIC Rate on Diesel Exports | Effective From |
|---|---|---|---|
| Notification No. 11/2026-Central Excise | 26 March 2026 | Rs. 9.5 per litre | 26 March 2026 |
| Notification No. 18/2026-Central Excise | 11 April 2026 | Rs. 31.5 per litre | 11 April 2026 |
| Notification No. 21/2026-Central Excise | 30 April 2026 | Nil | 1 May 2026 |
| Notification No. 34/2026-Central Excise | 30 June 2026 | No rate change | 30th June, 2026 |
| Notification No. 42/2026-Central Excise | 3 August 2026 | Rs. 1.5 per litre | 3 August 2026 |
| Notification No. 45/2026-Central Excise | 14 August 2026 | Nil | 15 August 2026 |
| Notification No. 48/2026-Central Excise | 1 September 2026 | Rs. 1 per litre | 1 September 2026 |
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 48/2026-Central Excise | Dated: 1st September, 2026
G.S.R. 770(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 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, namely:-
In the said notification, in the Table, against serial number 2, in column (4), for the entry, the entry “Rs. 1 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. 11/2026-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 210 (E), dated the 26th March, 2026 and last amended by Notification No. 45/2026-Central Excise dated 14th August, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 735(E), dated 14th August, 2026.
