CBIC amends Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the SAED rates on exports of Petrol and Diesel outside India vide Notification No. 22/2026-Central Excise | Dated: 15th May, 2026
Ministry of Finance, through Notification No. 22/2026-Central Excise dated 15 May 2026, amended Notification No. 06/2026-Central Excise to revise the Special Additional Excise Duty (SAED) applicable on exports of petrol and diesel outside India. Exercising powers under Section 5A of the Central Excise Act, 1944 read with Section 147 of the Finance Act, 2002, the Central Government increased the SAED rates in public interest. Under the revised notification, the SAED on Petrol has been fixed at Rs. 3 per litre, while the SAED on Diesel has been revised to Rs. 16.5 per litre. These revised rates will come into force from 16 May 2026. The amendment reflects the Government’s continuing policy of periodically reviewing windfall and export-related duties on petroleum products in response to global crude price movements, domestic fuel availability, and revenue considerations. The notification also notes that the principal Notification No. 06/2026-Central Excise dated 26 March 2026 had previously been amended through Notification No. 19/2026-Central Excise dated 30 April 2026, indicating ongoing adjustments in the SAED framework. The revision is expected to impact exporters of petroleum products by increasing export duty liability and influencing export pricing and margins in the international fuel market.
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 22/2026-Central Excise | Dated: 15th May, 2026
G.S.R. 367(E).— In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 147 of Finance Act, 2002 (20 of 2002), 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. 06/2026-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. 205(E), dated the 26th March, 2026, namely:-
In the said notification, in the Table,-
(i) against serial number 1, in column (4), for the entry, the entry “Rs. 3 per litre” shall be substituted.
(ii) against serial number 2, in column (4), for the entry, the entry “Rs. 16.5 per litre” shall be substituted.
2. This notification shall come into force with effect from 16th May, 2026.
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
Note.- The principal notification No. 06/2026-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 205(E), dated the 26th March, 2026 and last amended by notification No. 19/2026-Central Excise dated 30th April, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 324 (E), dated 30th April, 2026.
