Seeks to amend Notification No. 06/2026-Central Excise dated 26.03.2026 to revise the Special Additional Excise Duty (SAED) rates on exports of petrol outside India.
The Ministry of Finance (Department of Revenue), through Notification No. 43/2026-Central Excise dated 14 August 2026, further amended Notification No. 06/2026-Central Excise dated 26 March 2026, issued under Section 5A of the Central Excise Act, 1944 read with Section 147 of the Finance Act, 2002. The latest amendment substitutes the entry “Nil” against serial number 1 of the relevant table and restores the Special Additional Excise Duty (SAED) rate on motor spirit (petrol) exports to Nil with effect from 15 August 2026.
Earlier SAED Rate Changes
The rate for petrol exports had undergone multiple changes during 2026. The principal Notification No. 06/2026-Central Excise initially prescribed Nil SAED for petrol and ₹12 per litre for high speed diesel oil. Notification No. 38/2026-Central Excise dated 15 July 2026 increased the petrol rate to ₹2.5 per litre with effect from 16 July 2026. Thereafter, Notification No. 40/2026-Central Excise dated 3 August 2026 further increased the petrol rate to ₹3.5 per litre, while the diesel rate was revised to ₹24 per litre. Notification No. 43/2026-Central Excise has now restored the petrol rate to Nil from 15 August 2026.
| Notification | Date | Petrol SAED | Diesel SAED | Effective From |
|---|---|---|---|---|
| Notification No. 06/2026-Central Excise | 26.03.2026 | Nil | ₹12/litre | 26.03.2026 |
| Notification No. 38/2026-Central Excise | 15.07.2026 | ₹2.5/litre | ₹15.5/litre | 16.07.2026 |
| Notification No. 40/2026-Central Excise | 03.08.2026 | ₹3.5/litre | ₹24/litre | 03.08.2026 |
| Notification No. 43/2026-Central Excise | 14.08.2026 | Nil | Not changed by this notification | 15.08.2026 |
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 43/2026-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 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, against serial number 1, 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. 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. 40/2026-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. 700(E), dated 3rd August, 2026.
