The Government is collecting taxes through cess and surcharge on petroleum products in the country. An Additional Duty of Excise @ ₹ 6 per litre is levied and collected on Motor Spirit (Petrol) under section 111 of the Finance (No. 2) Act, 1998. Also, an Additional Duty of Excise @ ₹ 6 per litre is levied and collected, on High Speed Diesel Oil under section 133 of the Finance Act, 1999. In addition, Special Additional Excise Duty @ ₹ 6 per litre is levied and collected on Motor Spirit (Petrol) under section 147 of the Finance Act, 2002. The said duties collected on petroleum products namely Motor Spirit (Petrol) and High Speed Diesel Oil during the last three years, current year and Budget Estimates (BE) for 2017-18 thereof are as under:

Financial Year	Motor Spirit (Petrol)		High Speed Diesel Oil	Motor Spirit (Petrol)
	Additional Duty of Excise			Special Additional Excise Duty
F.Y. 2013-14	4120	15,143		13,178
F.Y. 2014-15	5,978	19,144		15,090
F.Y. 2015-16	17,301	52,239		18,171
F.Y.2016-17 (upto February 2017)	17,361	49,045		16,385
BE 2017-18	22,000	59,250		21,300

The total subsidy/ under recovery on petroleum products since 2013-14 is as under:

Particulars	F.Y.2013-14	F.Y.2014-15	F.Y.2015-16	2016-17 (upto December)
Diesel	62,837	10,935	0	0
PDS Kerosene	31,255	24,804	11,496	5,720
Domestic LPG	52,247	40,569	16,074	6,399
Total	1,46,339	76,308	27,570	12,119

This was stated by Shri Santosh Kumar Gangwar, Minister of State in the Ministry of Finance in written reply to a question in Lok Sabha .

Excise duty on petroleum products continues as Additional and Special Additional Excise Duties, with collections and subsidy figures reported. The Government levies Additional Duty of Excise on Motor Spirit and High Speed Diesel and a Special Additional Excise Duty on Motor Spirit under successive Finance Acts, with collections reported for 2013-14 through 2016-17 (to February 2017) and Budget Estimates for 2017-18; the statement separately quantifies annual subsidy/under recovery amounts for diesel, PDS kerosene and domestic LPG for 2013-14 through 2016-17 (to December).