Agriculture Infrastructure and Development Cess exemption applies to specified ethanol, methanol and biodiesel blended fuels. Agriculture Infrastructure and Development Cess is exempted, to the extent of the excess over the specified rate, on defined blended fuels under Chapter 2710. The exemption applies to ethanol-blended petrol at multiple blend levels, 15% methanol blended petrol, and high speed diesel oil blended with bio-diesel up to 20% by volume, subject to prescribed composition requirements and Bureau of Indian Standards specifications. The notification also defines the relevant excise and GST tax expressions and takes effect from 2 February 2021.
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.
Agriculture Infrastructure and Development Cess exemption applies to specified ethanol, methanol and biodiesel blended fuels.
Agriculture Infrastructure and Development Cess is exempted, to the extent of the excess over the specified rate, on defined blended fuels under Chapter 2710. The exemption applies to ethanol-blended petrol at multiple blend levels, 15% methanol blended petrol, and high speed diesel oil blended with bio-diesel up to 20% by volume, subject to prescribed composition requirements and Bureau of Indian Standards specifications. The notification also defines the relevant excise and GST tax expressions and takes effect from 2 February 2021.
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