CBIC amends the Sixth Schedule to the Finance Act, 2018 to increase the tariff rate of Road and Infrastructure Cess applicable to High Speed Diesel oil
Ministry of Finance, Department of Revenue, has issued Notification No. 15/2026-Central Excise dated 11 April 2026 to amend the Sixth Schedule to the Finance Act, 2018 for revising the tariff rate of Road and Infrastructure Cess applicable to high speed diesel oil. The notification states that the Central Government, being satisfied that the cess requires an increase and that circumstances necessitate immediate action, has exercised its powers under Section 3B of the Central Excise Act, 1944, read with Section 8A of the Customs Tariff Act, 1975 and Sections 111 and 112 of the Finance Act, 2018. As per the amendment, against Item No. 2 in the Sixth Schedule, the existing entry in column (3) has been substituted with “Rs. 36 per litre.” The notification specifies that the amendment shall come into force with immediate effect. Issued under G.S.R. 273(E), the notification has been signed by Under Secretary Dheeraj Sharma under file number F. No. 190349/13/2026-TRU. The amendment directly revises the specified tariff rate of cess applicable to high speed diesel oil by substituting the rate in the statutory schedule without introducing any additional provisions or conditions.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 15/2026-Central Excise | Dated: 11th April, 2026
G.S.R. 273(E).— WHEREAS, the Central Government on being satisfied that the Road and Infrastructure Cess leviable under Sections 111 and 112 of the Finance Act, 2018 (13 of 2018) on High speed diesel oil, should be increased and that circumstances exist which render it necessary to take immediate action.
NOW, therefore, in exercise of powers conferred by Section 3B of Central Excise Act, 1944 (1 of 1944) read with Section 8A of the Customs Tariff Act, 1975 (51 of 1975) and Sections 111 and 112 of the Finance Act, 2018, the Central Government, hereby directs that the Sixth Schedule to the said Finance Act, 2018, shall be amended in the following manner, namely: –
In the Sixth Schedule to the Finance Act, 2018, against Item No. 2, for the entry in column (3), the entry “Rs. 36 per litre” shall be substituted.
2. This notification shall come into force with immediate effect.
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
