Notification/Circular No.: G.S.R. 700(E), G.S.R. 701(E) & G.S.R. 702(E) dated August 3, 2026
Applicable Act/Rule: Central Excise Act, 1944 | Finance Act, 2002 | Finance Act, 2018
Applicable Section/Rule: Section 5A of the Central Excise Act, 1944 read with Section 147 of the Finance Act, 2002 | Section 5A read with Section 112 of the Finance Act, 2018
Effective Date: August 3, 2026
Ministry of Finance (Department of Revenue) issued three notifications on August 3, 2026, each amending a principal Central Excise notification relating to excise duty rates on petroleum products. The principal notifications being amended are No. 06/2026-CE (G.S.R. 205(E)), No. 08/2026-CE (G.S.R. 207(E)), and No. 11/2026-CE (G.S.R. 210(E)), all dated March 26, 2026.
Notification No. 40/2026-CE (G.S.R. 700(E)) substitutes the entry in column (4) against serial number 1 of the Table in Notification No. 06/2026-CE with “Rs. 3.5 per litre,” and against serial number 2 with “Rs. 24 per litre.”
Notification No. 41/2026-CE (G.S.R. 701(E)) substitutes the entry in column (4) against serial number 1 of the Table in Notification No. 08/2026-CE with “Rs. 22 per litre.”
Notification No. 42/2026-CE (G.S.R. 702(E)) substitutes the entry in column (4) against serial number 2 of the Table in Notification No. 11/2026-CE with “Rs. 1.5 per litre.”
All three notifications take effect from the date of their publication in the Official Gazette.
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