Seeks to amend Notification No. 11/2026-Central Excise, dated the 26th March, 2026 - Rates of Road and Infrastructure Cess for petrol and diesel, when cleared for exports - Negative list extended.
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Road and Infrastructure Cess export exclusions extended to include Maldives and Mauritius for petrol and diesel clearances.
Road and Infrastructure Cess treatment for petrol and diesel cleared for exports is amended by extending the negative list of destinations. The substituted clause broadens the specified countries from Nepal, Bhutan, Bangladesh and Sri Lanka to also include Maldives and Mauritius, thereby adjusting the export-related exclusion within the existing cess notification framework.