Seeks to amend Notification No. 11/2026-Central Excise dated 26.03.2026 to revise the Road and Infrastructure Cess (RIC) rate on exports of diesel outside India.
The Ministry of Finance (Department of Revenue), through Notification No. 45/2026-Central Excise dated 14th August 2026, further amends Notification No. 11/2026-Central Excise dated 26th March 2026, issued under Section 5A of the Central Excise Act, 1944 read with Section 112 of the Finance Act, 2018. The notification revises the Road and Infrastructure Cess (RIC) rate applicable to exports of high speed diesel oil by substituting the existing entry with “Nil”. The revised rate takes effect from 15th August 2026.
The notification follows successive changes to the RIC rate during 2026. The principal Notification No. 11/2026-Central Excise prescribed a rate of Rs. 9.5 per litre, which was revised to Rs. 31.5 per litre by Notification No. 18/2026-Central Excise dated 11th April 2026 and subsequently to Nil by Notification No. 21/2026-Central Excise dated 30th April 2026. Notification No. 34/2026-Central Excise dated 30th June 2026 amended only the list of countries covered under the export exception. Notification No. 42/2026-Central Excise dated 3rd August 2026 had substituted the rate with Rs. 1.5 per litre. The latest Notification No. 45/2026-Central Excise now restores the rate to Nil with effect from 15th August 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 | 30 April 2026 |
| Notification No. 34/2026-Central Excise | 30 June 2026 | No rate change | — |
| 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 |
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 45/2026-Central Excise | Dated: 14th August, 2026
G.S.R…(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 “Nil” shall be substituted.
2. This notification shall come into force with effect from 15th August, 2026.
[F. No. 190349/13/2026-TRU]
(Dheeraj Sharma)
Under Secretary to Government of India
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. 42/2026-Central Excise dated 3rd August, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 702(E), dated 3rd August, 2026.
