Seeks to reduce Special Additional Excise Duty on petrol and diesel for domestic consumption
Ministry of Finance, Department of Revenue, has issued Notification No. 05/2026-Central Excise dated 26 March 2026 amending Notification No. 05/2019-Central Excise to revise the Special Additional Excise Duty (SAED) rates on petrol and diesel for domestic consumption. The amendment substitutes the rate of duty in the table of the earlier notification, prescribing a rate of Rs. 3 per litre for one category and Nil for another. The notification also inserts a provision stating that the revised rates will not apply to goods cleared for export. The amendment has been issued under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002. The government stated that the change has been made in the public interest and the notification has come into force with immediate effect.
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 05/2026-Central Excise | Dated: 26th March, 2026
G.S.R. 204(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), notification No. 05/2019-Central Excise, dated the 6th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R. 488(E), dated the 6th July, 2019, namely:-
In the said notification,
I. in the Table, –
(i) against Sl. No. 1, in column (4), for the entry, the entry “Rs. 3 per litre” shall be substituted;
(ii) against Sl. No. 2, in column (4), for the entry, the entry “Nil” shall be substituted.
II. after the Table, the following shall be inserted, namely: –
“2. Nothing contained in this notification shall apply to the goods cleared for export.”
2. This notification shall come into force with immediate effect.
[F. No. 190349/13/2026-TRU]
DHEERAJ SHARMA, Under Secy.
