Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Effective Rate of Duty of excise - 11/2017 - Central Excise - TariffExtract GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 11/2017-Central Excise New Delhi, the 30th June, 2017 G.S.R. 793 (E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) (hereinafter referred to as the Excise Act) and in supersession of Notification No. 12/2012-Central Excise, dated the 17th March, 2012 published in the Gazette of India, Extraordinary, Part II, section 3, Sub- section (i), vide G.S.R. 163 (E ) dated the 17th March, 2012 except as respects things done or omitted to be done before such supersession, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the excisable goods of the description specified in column (3) of the Table below and falling within the Chapter, heading or sub-heading or tariff item of the Fourth Schedule to the Excise Act , as specified in the corresponding entry in column (2) of the said Table, from so much of the duty of excise specified thereon under the said Schedule to the Excise Act , as is in excess of the amount calculated at the rate specified in the corresponding entry in column (4) of the said Table: Provided that nothing contained in this notification shall apply to 53 [ goods specified against Sl. No. 7 and 7C ] of the said table after 21 [ the expiry of a period of three years from the date of commencement of operations of the Regional Connectivity Scheme (RCS)- Ude Deshka Aam Nagrik (UDAN) airport or heliport or waterdrome as notified by the Ministry of Civil Aviation or till the end of scheme period whichever is earlier ] . Table Sl. No. Chapter or heading or sub-heading or tariff item 19 [****] Description of goods Rate (1) (2) (3) (4) 1. 20 [** ** *] 2. 2710 Motor spirit commonly known as petrol,- (i) intended for sale without a brand name; 27 [ Rs. 1.40 per litre ] (ii) other than those specified at (i) 43 [ Provided that, with effect from the 1st day of November, 2022, nothing contained in this Sl. No. shall apply to motor spirit, commonly known as petrol, which is intended for retail sale to consumers, not so blended with ethanol or methanol as conforming to Bureau of Indian Standards specifications from time to time for blended motor spirit. ] 28 [ Rs. 2.60 per litre ] 44 [ 2A. 2710 Motor spirit commonly known as petrol which is intended for retail sale, not so blended with ethanol or methanol as conforming to Bureau of Indian Standards specifications from time to time for blended motor spirit- (i) without a brand name; Rs. 3.40 per litre (ii) with a brand name. Rs. 4.60 per litre ] 3. 23 [ 2710 19 44, 2710 19 49 ] High speed diesel (HSD),- (i) intended for sale without a brand name; 29 [ Rs. 1.80 per litre ] (ii) other than those specified at (i) 45 [ Provided that, with effect from the 1st day of April, 54 [ 2026 ] , nothing contained in this Sl. No. shall apply to High Speed Diesel (HSD), which is intended for retail sale to consumers, not so blended with alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as biodiesels as conforming to Bureau of Indian Standards specifications from time-to-time for blended diesel. ] 30 [ Rs. 4.20 per litre ] 46 [ 3A. 50 [ 2710 19 44, 2710 19 49 ] High speed diesel (HSD) intended for retail sale, not so blended with alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels as conforming to Bureau of Indian Standards specifications from time-to-time for blended diesel - (i) without a brand name; Rs. 3.80 per litre (ii) with a brand name. Rs. 6.20 per litre ] 31 [ 4. 2710 5% ethanol blended petrol that is a blend, - (i) consisting, by volume, of 95% motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 5% ethanol on which the appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid; and (ii) conforming to the Bureau of Indian Standards specification 2796. Nil ] 32 [ 5. 2710 10% ethanol blended petrol that is a blend, - (i) consisting, by volume, of 90% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 10% ethanol on which the appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid and; (ii) conforming to the Bureau of Indian Standards specification 2796. Nil 5A. 2710 12 42 20% ethanol blended petrol that is a blend, - (a) consisting, by volume, of 80% motor spirit (commonly known as petrol), on which the appropriate duties of excise have been paid and, of 20% ethanol on which the appropriate Central tax, State tax, Union territory tax or Integrated tax, as the case may be, have been paid; and (b) conforming to the Bureau of Indian Standards specification 17021. Nil 5B. 2710 12 49 15% methanol blended petrol that is a blend, - (a) consisting of motor spirit (commonly known as petrol), on which the appropriate duties of excise have been paid and of methanol and co-solvents on which the appropriate Central tax, State tax, Union territory tax or Integrated tax, as the case may be, have been paid; and (b) conforming to the Bureau of Indian Standards specification 17076. Nil ] 38 [ 5C. 2710 12 43 12% ethanol blended petrol that is a blend, - (a) consisting, by volume, of 88% motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 12% ethanol on which the appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid; and (b) conforming to the Bureau of Indian Standards specification IS 17586. Nil 5D. 2710 12 44 15% ethanol blended petrol that is a blend, - (a) consisting, by volume, of 85% motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 15% ethanol on which the appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid; and (b) conforming to the Bureau of Indian Standards specification IS 17586. Nil ] 33 [ 6. 2710 39 [ High speed diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio -diesels, up to 20% by volume, that is, a blend, consisting 80% or more of high speed diesel oil, on which the appropriate duties of excise have been paid and, up to 20% bio -diesel on which the appropriate Central tax, State tax, Union territory tax or Integrated tax, as the case maybe, have been paid. ] Nil ] 22 [7. 24 [ 2710 19 39 ] Aviation Turbine Fuel drawn by the selected airline operators or cargo operators for the regional connectivity scheme flights from Regional Connectivity Scheme (RCS) - Ude Deshka Aam Nagrik (UDAN) airport or heliport or waterdrome 2% ] 18 [7A 25 [ 2710 19 39 ] Aviation Turbine Fuel 11% ] 41 [ 7B. 2710 19 39 Aviation Turbine Fuel drawn by operators or cargo operators from Regional Connectivity Scheme (RCS) airports for the routes specified in column (2) of the Annexure, till the end date mentioned in column (3) of the said Annexure. 2% ] 52 [ 7C. 2710 19 33 Blended Aviation Turbine Fuel drawn by the selected airline operators or cargo operators for the regional connectivity scheme flights from Regional Connectivity Scheme (RCS) - Ude Deshka Aam Nagrik (UDAN) airport or heliport or waterdrome 2% 7D 2710 19 33 Blended Aviation Turbine Fuel 11% ] 8. 2711 11 00 Liquefied natural gas Nil 9. 2711 21 00 Natural gas (other than compressed natural gas) Nil 10. 34 [ 2710 12 41, 2710 12 90 ] All goods other than goods at Sl. Nos. 2, 4 and 5. Nil 42 [ Annexure Sl. No. RCS routes End date for exemption (1) (2) (3) 1. Mumbai-Kandla 8 th December, 2022 2. Kandla-Mumbai 3. Jaipur - Jaisalmer 4. Jaisalmer - Jaipur 5. Delhi - Kanpur 6. Kanpur - Delhi 7. Kolkata-Pakyong 8. Pakyong - Kolkata 9. Delhi - Kishangarh 10. Kishangarh - Delhi 11. Mumbai- Porbandar 7 th February, 2023 ] 12. Hyderabad-Puducherry 13. Puducherry- Hyderabad 14. Delhi - Adampur 15. Adampur - Delhi 16. Pakyong - Guwahati 17. Guwahati - Pakyong 47 [ Provided that nothing contained in this notification shall apply to- (a) the goods specified against serial number 2A of the Table above before the 1st day of November, 2022; (b) the goods specified against serial number 3A of the Table above before the 1st day of April, 55 [ 2026 ]] 12 [ 35 [ Explanation 1 ] . - The amendments made, in Sl Nos. 2, 3, 4, 5 and 6, vide notification No. 9/2018-Central Excise, dated the 2nd February, 2018, published in Gazette of India, Extraordinary, Part II, and Section 3, Sub-section (i), vide number G.S.R. 135 (E), dated the 2nd February, 2018, shall not apply to the goods manufactured on or before the 1st February, 2018 and cleared on or after the 2nd February, 2018.] 36 [ Explanation 2 : For the purposes of goods described in column (3) against serial numbers 4,5,5A,5B 40 [ , 5C, 5D ] and 6 of the Table:- (a) appropriate duties of excise shall mean the duties of excise as leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty of excise leviable under section 112 of the Finance Act, 2018 (13 of 2018), the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002) and the additional duty of excise (Agriculture Infrastructure and Development Cess) leviable under 37 [ section 125 of the Finance Act, 2021 (13 of 2021) ] , read with any relevant exemption notification for the time being in force; (b) appropriate Central tax, State tax, Union territory tax and Integrated tax shall mean the Central tax, State tax, Union territory tax and Integrated tax as leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017), the State Goods and Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act, 2017(14 of 2017) and the Integrated Goods and Services Tax Act, 2017(13 of 2017). ] 2. This notification shall come into force with effect from the 1st day of July, 2017. [F.No.354/119/2017-TRU] (Mohit Tewari) Under Secretary to the Government of India *************** NOTES:- 1 . Substituted vide Notification No. 22/2017, (C.E.) Dated 03-10-2017, w.e.f. 04-10-2017 before it was read as, Rs. 8.48 per litre 2 . Substituted vide Notification No. 22/2017, (C.E.) Dated 03-10-2017, w.e.f. 04-10-2017 before it was read as, Rs. 9.66 per litre 3 . Substituted vide Notification No. 22/2017, (C.E.) Dated 03-10-2017, w.e.f. 04-10-2017 before it was read as, Rs. 10.33 per litre 4 . Substituted vide Notification No. 22/2017, (C.E.) Dated 03-10-2017, w.e.f. 04-10-2017 before it was read as, Rs. 12.69 per litre 5 . Substituted vide Notification No. 09/2018, (C.E.) Dated 02-02-2018, before it was read as, 1 [Rs. 6.48 per litre] 6 . Substituted vide Notification No. 09/2018, (C.E.) Dated 02-02-2018, before it was read as, 2 [Rs. 7.66 per litre] 7 . Substituted vide Notification No. 09/2018, (C.E.) Dated 02-02-2018, before it was read as, 3 [Rs. 8.33 per litre] 8 . Substituted vide Notification No. 09/2018, (C.E.) Dated 02-02-2018, before it was read as, 4 [Rs. 10.69 per litre] 9 . Substituted vide Notification No. 09/2018, (C.E.) Dated 02-02-2018, before it was read as, the additional duty of excise leviable under the Finance (No.2) Act, 1998 (21 of 1998) 10 . Substituted vide Notification No. 09/2018, (C.E.) Dated 02-02-2018, before it was read as, the additional duty of excise as leviable under the Finance (No.2) Act, 1998 (21 of 1998) 11 . Substituted vide Notification No. 09/2018, (C.E.) Dated 02-02-2018, before it was read as, the additional duty of excise leviable under section 133 of the Finance Act, 1999 (27 of 1999) 12 . Inserted vide Notification No. 16/2018, (C.E.) - Dated 02-02-2018 13 . Substituted vide Notification No. 19/2018 (C.E.) Dated 06-04-2018 , before it was read as , under clause 110 of the Finance Bill, 2018 (4 of 2018) 14 . Substituted vide Notification No. 21/2018-Central Excise dated 04-10-2018 w.e.f. 05-10-2018 before it was read as 5 [Rs. 4.48 per litre] 15 . Substituted vide Notification No. 21/2018-Central Excise dated 04-10-2018 w.e.f. 05-10-2018 before it was read as 6 [Rs. 5.66 per litre] 16 . Substituted vide Notification No. 21/2018-Central Excise dated 04-10-2018 w.e.f. 05-10-2018 before it was read as 7 [Rs. 6.33 per litre] 17 . Substituted vide Notification No. 21/2018-Central Excise dated 04-10-2018 w.e.f. 05-10-2018 before it was read as 8 [Rs. 8.69 per litre] 18 . Inserted vide Notification No. 22/2018-Central Excise dated 10-10-2018 19 . Omitted vide Notification No. 02/2019-Central Excise dated 06-07-2019 before it was read as of the First Schedule 20 . Omitted vide Notification No. 02/2019-Central Excise dated 06-07-2019 before it was read as 1. 24 All Goods Nil 21 . Substituted vide Notification No. 07/2019-Central Excise New Delhi, the 22nd August, 2019 w.e.f. 26-08-2019 before it was read as 25th Day of August 2019 22 . Substituted vide Notification No. 07/2019-Central Excise New Delhi, the 22nd August, 2019 w.e.f. 26-08-2019 before it was read as 7. 2710 19 20 Aviation Turbine Fuel drawn by operators or cargo operators from the Regional Connectivity Scheme (RCS) airports 2% 23 . Substituted vide Notification No. 9/2019-Central Excise dated 31-12-2019 w.e.f. 01-01-2020 before it was read as 27101930 24 . Substituted vide Notification No. 9/2019-Central Excise dated 31-12-2019 w.e.f. 01-01-2020 before it was read as 2710 19 20 25 . Substituted vide Notification No. 9/2019-Central Excise dated 31-12-2019 w.e.f. 01-01-2020 before it was read as 2710 19 20 26 . Substituted vide Notification No. 9/2019-Central Excise dated 31-12-2019 w.e.f. 01-01-2020 before it was read as 2710 12 11, 2710 12 12, 2710 12 13, 2710 12 19, 2710 12 20, 2710 12 90 27 . Substituted vide Notification No. 01/2021-Central Excise dated 01-02-2021 w.e.f. 02-02-2021 before it was read as 14 [ Rs. 2.98 per litre ] 28 . Substituted vide Notification No. 01/2021-Central Excise dated 01-02-2021 w.e.f. 02-02-2021 before it was read as 15 [ Rs. 4.16 per litre ] 29 . Substituted vide Notification No. 01/2021-Central Excise dated 01-02-2021 w.e.f. 02-02-2021 before it was read as 16 [ Rs. 4.83 per litre ] 30 . Substituted vide Notification No. 01/2021-Central Excise dated 01-02-2021 w.e.f. 02-02-2021 before it was read as 17 [ Rs. 7.19 per litre ] 31 . Substituted vide Notification No. 01/2021-Central Excise dated 01-02-2021 w.e.f. 02-02-2021 before it was read as 4. 2710 5% ethanol blended petrol that is a blend,- (i) consisting, by volume, of 95% motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 5% ethanol on which the appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid; and (ii) conforming to Bureau of Indian Standards specification 2796. Explanation.- For the purposes of this entry:- (a) appropriate duties of excise shall mean the duties of excise as leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944) , 9 [the additional duty of excise (Road and Infrastructure Cess) leviable 13 [under section 112 of Finance Act, 2018 (13 of 2018)]] and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002) , read with any relevant exemption notification for the time being in force, (b) appropriate central tax, State tax, Union territory tax and integrated tax shall mean the central tax, State tax, Union territory tax and integrated tax as leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017) , State Goods and Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act, 2017(14 of 2017) and the Integrated Goods and Services Tax Act, 2017(13 of 2017) . Nil 32 . Substituted vide Notification No. 01/2021-Central Excise dated 01-02-2021 w.e.f. 02-02-2021 before it was read as 5. 2710 10% ethanol blended petrol that is a blend,- (i) consisting, by volume, of 90% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 10% ethanol on which the appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid and; (ii) conforming to Bureau of Indian Standards specification 2796. Explanation. - For the purposes of this entry:- (a) appropriate duties of excise shall mean the duties of excise leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944) , 10 [the additional duty of excise (Road and Infrastructure Cess) leviable 13 [under section 112 of Finance Act, 2018 (13 of 2018)]] and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002) , read with any relevant exemption notification for the time being in force, (b) appropriate central tax, State tax, Union territory tax and integrated tax shall mean the central tax, State tax, Union territory tax and integrated tax as leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017) , State Goods and Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act, 2017(14 of 2017) and the Integrated Goods and Services Tax Act, 2017(13 of 2017) . Nil 33 . Substituted vide Notification No. 01/2021-Central Excise dated 01-02-2021 w.e.f. 02-02-2021 before it was read as 6. 2710 High speed diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio-diesels, up to 20% by volume, that is, a blend, consisting 80% or more of high speed diesel oil, on which the appropriate duties of excise have been paid and, up to 20% bio-diesel on which the appropriate the appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid. Explanation.- For the purposes of this entry:- (a) appropriate duties of excise shall mean the duties of excise as leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944) , 11 [the additional duty of excise (Road and Infrastructure Cess) leviable 13 [under section 112 of Finance Act, 2018 (13 of 2018)]] and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002) , read with any relevant exemption notification for the time being in force, (b) appropriate central tax, State tax, Union territory tax and integrated tax shall mean the central tax, State tax, Union territory tax and integrated tax as leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017) , State Goods and Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act, 2017(14 of 2017) and the Integrated Goods and Services Tax Act, 2017(13 of 2017) . Nil 34 . Substituted vide Notification No. 01/2021-Central Excise dated 01-02-2021 w.e.f. 02-02-2021 before it was read as 26 [ 2710 12 41, 2710 12 42, 2710 12 49, 2710 12 90 ] 35 . Numbered vide Notification No. 01/2021-Central Excise dated 01-02-2021 w.e.f. 02-02-2021 before it was read as Explanation 36 . Inserted vide Notification No. 01/2021-Central Excise dated 01-02-2021 w.e.f. 02-02-2021 37 . Substituted vide NOTIFICATION NO. 08/2021-Central Excise dated 08-04-2021 before it was read as, clause 116 of the Finance Bill, 2021 (15 of 2021), which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law 38. Inserted vide NOTIFICATION NO. 12/2022-Central Excise dated 04-07-2022 39 . Substituted vide NOTIFICATION NO. 12/2022-Central Excise dated 04-07-2022 before it was read as, High speed diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio -diesels, up to 20% by volume, that is, a blend, consisting 80% or more of high speed diesel oil, on which the appropriate duties of excise have been paid and, up to 20% bio -diesel on which the appropriate Central tax, State tax, Union territory tax or Integrated tax, as the case maybe, have been paid. 40 . Inserted vide NOTIFICATION NO. 12/2022-Central Excise dated 04-07-2022 41 . Inserted vide NOTIFICATION NO. 16/2022-Central Excise dated 15-07-2022 w.e.f. 16-07-2022 42 . Inserted vide NOTIFICATION NO. 16/2022-Central Excise dated 15-07-2022 w.e.f. 16-07-2022 43 . Inserted vide NOTIFICATION NO. 31/2022 -Central Excise dated 30-09-2022 44 . Inserted vide NOTIFICATION NO. 31/2022 -Central Excise dated 30-09-2022 45 . Inserted vide NOTIFICATION NO. 31/2022 -Central Excise dated 30-09-2022 46 . Inserted vide NOTIFICATION NO. 31/2022 -Central Excise dated 30-09-2022 47 . Inserted vide NOTIFICATION NO. 31/2022 -Central Excise dated 30-09-2022 48 . Substituted vide Notification No. 15/2023-Central Excise, dated 31.03.2023 , before it was read as, 2023 . 49 . Substituted vide NOTIFICATION NO. 04/2024-Central Excise dated 25-01-2024 before it was read as, 48 [ 2024 ] 50 . Substituted vide NOTIFICATION NO. 04/2024-Central Excise dated 25-01-2024 before it was read as, 27101930 51 . Substituted vide NOTIFICATION NO. 04/2024-Central Excise dated 25-01-2024 before it was read as, 2023 52 . Inserted vide Notification No. 27/2024-Central Excise dated 28-10-2024 w.e.f. 29-10-2024 53 . Substituted vide Notification No. 28/2024-Central Excise dated 19-11-2024 w.e.f. 20-11-2024 before it was read as, goods specified against Sl. No. 7 54 . Substituted vide Notification No. 01/2025-Central Excise dated 01-02-2025 w.e.f. 02-02-2025 before it was read as, 49 [ 2025 ] 55 . Substituted vide Notification No. 01/2025-Central Excise dated 01-02-2025 w.e.f. 02-02-2025 before it was read as, 51 [ 2025 ]
|