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This notification amends the previous Notification No. 10/2022-Central Excise to exempt the export of petrol and diesel to Bhutan from the Road and Infrastructure Cess (RIC). The key changes are: Petrol exported to countries other than Bhutan will attract RIC, while petrol exported to Bhutan will be exempt. Similarly, diesel exported to countries other than Bhutan will attract RIC, while diesel exported to Bhutan will be exempt. The notification comes into force on 3rd September 2024 and omits paragraph 2 of the previous notification.
This notification amends the previous Notification No. 10/2022-Central Excise to exempt the export of petrol and diesel to Bhutan from the Road and Infrastructure Cess (RIC). The key changes are: Petrol exported to countries other than Bhutan will attract RIC, while petrol exported to Bhutan will be exempt. Similarly, diesel exported to countries other than Bhutan will attract RIC, while diesel exported to Bhutan will be exempt. The notification comes into force on 3rd September 2024 and omits paragraph 2 of the previous notification.
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