Road and Infrastructure Cess exemption for ethanol-blended petrol permitted when composition, standards and tax payments comply. Exempts 20% ethanol blended petrol from the additional duty of excise (Road and Infrastructure Cess) where the blend conforms to Bureau of Indian Standards specification 17021 and the appropriate excise duties and applicable central, state, union territory or integrated taxes have been paid; clarifies that appropriate duties include specified excise duties and cess provisions subject to existing exemption notifications and defines applicable indirect taxes under GST law. The notification takes effect on 2 February 2021.