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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
