Excise rates on petrol and diesel are set by the Sixth Schedule, with later amendments tracking revised per-litre rates.

The Sixth Schedule to the Finance Act, 2018 prescribes excise rates for motor spirit commonly known as petrol and high speed diesel oil, with separate per-litre rates for each item. The schedule operates by reference to sections 111 and 112 and records later substitutions and notifications that amended the applicable rates over time for both petroleum products.

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