Compressed Natural Gas blended with biogas: biogas value and GST excluded from excise valuation; diesel duty deferred to 2028. The amendment excludes the value of Biogas or Compressed Biogas and the amount of the appropriate Central, State, Union territory and Integrated taxes paid on such Biogas/CBG from the taxable value of blended Compressed Natural Gas for computation of central excise duty, prescribes a 14% rate for such blended CNG, clarifies the meaning of 'appropriate' taxes under GST laws, and defers the additional Rs.2 per litre duty on unblended diesel by substituting the later year.