TaxTMI 
TaxTMI 
Exemption rates of special additional duty on motor spirit and high speed diesel
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....ng entry in column (3) of the said Table, namely:- Table S.No Description of goods Rate (1) (2) (3) 1. 4[Omitted] 2. 4[Omitted] 3 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% 5[ ethanol on which appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid ], and (b) conforming to Bureau of Indian Standards specification 2796. 6[Explanation 1] : 11[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 13[section 125 of the Finance Act, 2021 (13 of 2021)], read with any relevant exemption notification for the time being in force] 6[ Explanation 2.- "appropriate central tax, State tax, Union terri....
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....), 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 13[section 125 of the Finance Act, 2021 (13 of 2021)], read with any relevant exemption notification for the time being in force; (b) 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 4B. 15% methanol blended petrol that is a blend, - (a) consisting of motor spirit (commonly known as petrol), on which the appropriate duties of excise have been paid and of methanol and co-solvents on which the appropriate Central tax, State tax, Union territory tax or Integrated tax, as the case may be, have been paid; and (b) co....
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....ncerned, 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 4D. 15% ethanol blended petrol that is a blend, - (a) consisting, by volume, of 85% motor spirit (commonly known as petrol), on which the appropriate duties of excise have been paid and, of 15% 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 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 relevant exemption notification for the time being in force. (ii) Appropriate Central tax, State ....
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....l oil Nil 5. Substituted vide Not.20/2017 - Dated 3-7-2017, before it was read as, "ethanol on which the appropriate duties of excise have been paid" 6. Explanation renumbered vide Not.20/2017 - Dated 3-7-2017 and after Explanation 1, as so numbered, the Explanation 2, inserted. 7. Substituted vide Not.20/2017 - Dated 3-7-2017, before it was read as, "ethanol on which the appropriate duties of excise have been paid" 8. Explanation renumbered vide Not.20/2017 - Dated 3-7-2017 and after Explanation 1, as so numbered, the Explanation 2, inserted. 9. Substituted vide Not.20/2017 - Dated 3-7-2017, before it was read as, "bio-diesel on which the appropriate duties of excise have been paid." 10. Explanation renumbered vide Not.20/2017 - Dated 3-7-2017 and after Explanation 1, as so numbered, the Explanation 2, inserted 11. Substituted vide Notification No. 04/2021-Central Excise dated 01-02-2021 w.e.f. 02-02-2021 before it was read as "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 (5 of 1986),....