TaxTMI 
TaxTMI 
Exemption rates of special additional duty on motor spirit and high speed diesel
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.... in the corresponding entry in column (3) of the said Table, namely :- TABLE S. No. Description of goods Rate 1 2 3 ^7[1. ** **] ^3[1A. Motor spirit, (commonly known as petrol) when intended for use in ethanol blended petrol, that is, a blend a) consisting by volume, of 95% Motor spirit, (commonly known as petrol), or which the appropriate duties of excise have been paid and of 5% ethanol on which the appropriate duties of excise have been paid, and (b) conforming to Bureau of Indian Standards specification 2796 subject to following the procedure laid down in the Central Excise (Removal of Goods) at Concessional Rate of Duty for Manufacture of Excisable Goods Rules, 2001. Five Rupees and seventy paise per litre 1B 5% ethanol blended petrol that is a blend.- (a) consisting, by volume, of 95% Motor spirit, (commonly known as petrol) on which the appropriate duties of excise have been paid and of 5% ethanol on which the appropriate duties of excise have been paid, and (b) conforming to Bureau of Indian Standards specification 2796. Explanation : for the purposes of thus exemption "appropriate duties of excise" shall mean the ....
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....h Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty of excise leviable under section 112 of the Finance Act, 2018 (13 of 2018), the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002) and the additional duty of excise (Agriculture Infrastructure and Development Cess) leviable under ^22A[section 125 of the Finance Act, 2021 (13 of 2021)], read with any relevant exemption notification for the time being in force] ^14[Explanation 2.- "appropriate central tax, State tax, Union territory tax and integrated tax" shall mean the central tax, State tax, Union territory tax and integrated tax as leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017), State Goods and Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act , 2017(14 of 2017) and the Integrated Goods and Services Tax Act, 2017(13 of 2017).] Nil] ^21[4A. 20% ethanol blended petrol that is a blend, - (a) consisting, by volume, of 80% motor spirit (commonly known as petrol), on which the appropriate duties of excise have been paid and, of 20% ethanol on which the appropriate Central tax, State tax, U....
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....t, 2017 (12 of 2017), the State Goods and Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act , 2017 (14 of 2017) and the Integrated Goods and Services Tax Act, 2017(13 of 2017). Nil] ^23[4C. 12% ethanol blended petrol that is a blend, - (a) consisting, by volume, of 88% motor spirit (commonly known as petrol), on which the appropriate duties of excise have been paid and, of 12% ethanol on which the appropriate Central tax, State tax, Union territory tax or Integrated tax, as the case may be, have been paid; and (b) conforming to the Bureau of Indian Standards specification 17586. Explanation .- (i) Appropriate duties of excise shall mean the duties of excise as leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty of excise (Road and Infrastructure Cess) leviable under section 112 of the Finance Act, 2018 (13 of 2018), the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002) and the additional duty of excise (Agriculture Infrastructure and Development Cess) leviable under section 125 of the Finance Act, 2021 (13 of 2021), read with any r....
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....- (i) appropriate duties of excise shall mean the duties of excise as leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty of excise leviable under section 112 of the Finance Act, 2018 (13 of 2018), the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002) and the additional duty of excise (Agriculture Infrastructure and Development Cess) leviable under section 125 of the Finance Act, 2021 (13 of 2021), read with any relevant exemption notification for the time being in force; (ii) appropriate Central tax, State tax, Union territory tax and Integrated tax" shall mean the Central tax, State tax, Union territory tax and Integrated tax as leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017), the State Goods and Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act , 2017 (14 of 2017) and the Integrated Goods and Services Tax Act, 2017(13 of 2017). Nil 4F. 25% ethanol blended petrol that is a blend, - (a) consisting, by volume, of 75% motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been ....
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....ory tax and Integrated tax as leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017), the State Goods and Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act , 2017 (14 of 2017) and the Integrated Goods and Services Tax Act, 2017(13 of 2017). Nil 4H. 30% ethanol blended petrol that is a blend, - (a) consisting, by volume, of 70% motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 30% ethanol on which the appropriate Central tax, State tax, Union territory tax or Integrated tax, as the case may be, have been paid; and (b) conforming to the Bureau of Indian Standards specification IS 19850. Explanation.- (i) appropriate duties of excise shall mean the duties of excise as leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty of excise leviable under section 112 of the Finance Act, 2018 (13 of 2018), the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002) and the additional duty of excise (Agriculture Infrastructure and Development Cess) leviable under section 125 of the....
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....fore it was read as, "^1[1A. Motor spirit, (commonly known as petrol) when intended for use in ethanol blended petrol , that is , a blend a) consisting, by volume, of 95% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 5% ethanol on which the appropriate duties of excise have been paid, and b) conforming to Bureau of Indian Standards specification 2796 subject to following the procedure laid down in the Central Excise ( Removal of Goods) at Concessional Rate of Duty for Manufacture of Excisable Goods Rules , 2001. Five rupees and seventy paise per litre 1B. 5% ethanol blended petrol that is a blend ,- a) consisting, by volume, of 95% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and ,of 5% ethanol on which the appropriate duties of excise have been paid, and b) conforming to Bureau of Indian Standards specification 2796. Explanation: For the purposes of this exemption "appropriate duties of excise" shall mean the duties of excise leviable under the First Schedule and Second Schedule to the Central Excise Tariff Act, 1985 ( 1 of 1986), th....
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.... Rupees six per litre" 8. Omitted vide Notification No.15/2017-Central Excise dated 30-06-2017 w.e.f. 01-07-2017 before it was read as, "2. High speed diesel oil Nil" 9. Substituted vide Notification No. 20/2017-Central Excise dated 03-07-2017 before it was read as, "ethanol on which the appropriate duties of excise have been paid" 10. Numbered vide Notification No. 20/2017-Central Excise dated 03-07-2017 11. Inserted vide Notification No. 20/2017-Central Excise dated 03-07-2017 12. Substituted vide Notification No. 20/2017-Central Excise dated 03-07-2017 before it was read as, "ethanol on which the appropriate duties of excise have been paid" 13. Numbered vide Notification No. 20/2017-Central Excise dated 03-07-2017 14. Inserted vide Notification No. 20/2017-Central Excise dated 03-07-2017 15. Substituted vide Notification No. 20/2017-Central Excise dated 03-07-2017 before it was read as, "bio-diesel on which the appropriate duties of excise have been paid" 16. Numbered vide....
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....bstituted vide Notification No. 08/2021-Central Excise dated 08-04-2021 before it was read as, "clause 116 of the Finance Bill, 2021 (15 of 2021), which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931) has the force of law" 22A. Substituted vide Notification No. 08/2021-Central Excise dated 08-04-2021 before it was read as, "clause 116 of the Finance Bill, 2021 (15 of 2021), which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931) has the force of law" 22B. Substituted vide Notification No. 08/2021-Central Excise dated 08-04-2021 before it was read as, "clause 116 of the Finance Bill, 2021 (15 of 2021), which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931) has the force of law" 22C. Substituted vide Notification No. 08/2021-Central Excise dated 08-04-2021 before it was read as, "clause 116 of the Finance Bill, 2021 (15 of 2021), which, by virtue of ....