TMI BlogExemption rates of special additional duty on motor spirit and high speed dieselX X X X Extracts X X X X X X X X Extracts X X X X ..... t indicated in the corresponding entry in column (3) of the said Table, namely:- Table S.No Description of goods Rate (1) (2) (3) 1. 4 [Omitted] 2. 4 [Omitted] 3 5% ethanol blended petrol that is a blend ,- (a) consisting, by volume, of 95% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and, of 5% 5 [ ethanol on which appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid ], and (b) conforming to Bureau of Indian Standards specification 2796. 6 [Explanation 1] : 11 [ 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 additi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only 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. Explanation .- (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 13 [ 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 A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nance 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 section 125 of the Finance Act, 2021 (13 of 2021), read with any relevant exemption notification for the time being in force. (ii) 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). Nil 4D. 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 may be, have been paid; and (b) conforming to Bureau of Indian ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervices 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] (G. D. Lohani) Under Secretary to the Government of India F. No B10/3/2002-TRU ****************************** Notes : 1. As amended by Notification No. 62/2002 dated 31/12/2002 ; 16/2003 dated 1-3-2003 ; 12/2004 dated 4-2-2004 and 40/2004 dated 4-8-2004 2. Sr. No.4 inserted vide notification no. Notification No. 63/2008-CE dated -24-12-2008 3. Sr. no. 5 inserted vide notification no. 8/2009 CE dated 7-7-2009 4. Omitted vide Not.15/2017 - Dated 30-6-2017, w.e.f. 1st day of July, 2017, before it was read as, 1. Motor spirit , commonly known as petrol Rupees six per litre 2. High speed diesel oil Nil 5. Substituted vide Not.20/2017 - Dated 3-7-2017 , before it was read as, ethanol on which the appropriate duties of excise have been paid 6. Explanation renumbered vide Not.20/2017 - Dated 3-7- ..... X X X X Extracts X X X X X X X X Extracts X X X X
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