Exemption to 5% ethanol blended petrol from additional duty of excise
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Ethanol blended petrol exemption excludes additional excise duty where blend meets motor spirit and ethanol tax payments and BIS specifications.
Exemption from the whole of the additional duty of excise is granted for ethanol blended petrol where the motor spirit component has had the appropriate duties of excise paid, the ethanol component has had the appropriate central, State, Union territory or integrated tax paid, and the blend conforms to Bureau of Indian Standards specification 2796; appropriate duties and taxes are defined to include specified excise duties, additional and special additional duties, and the central, State, Union territory and integrated taxes under the GST enactments.