The Central Government has issued a series of Notifications (Nos. 14/2026 to 18/2026–Central Excise) all dated April 11, 2026, introducing important changes in excise duty structure and cess applicable on petroleum products, particularly High-Speed Diesel (HSD). These amendments have been brought into effect immediately in public interest.
Notification No. 14/2026–Central Excise
Increase in Special Additional Excise Duty on High-Speed Diesel
The Government has increased the Special Additional Excise Duty (SAED) on High-Speed Diesel under Section 147 of the Finance Act, 2002.
- The revised rate has been fixed at ₹24 per litre.
- This amendment has been carried out through changes in the Eighth Schedule of the Finance Act, 2002.
- The decision has been taken considering the need for immediate fiscal intervention.
Notification No. 15/2026–Central Excise
Revision of Road and Infrastructure Cess on Diesel
The Government has also increased the Road and Infrastructure Cess (RIC) levied on High-Speed Diesel under the Finance Act, 2018.
- The revised cess rate is now ₹36 per litre.
- The amendment modifies the Sixth Schedule of the Finance Act, 2018.
- The measure aims to strengthen infrastructure financing and ensure revenue adequacy.
Notification No. 16/2026–Central Excise
Amendment to Earlier Notification No. 06/2026 – Duty Adjustment
Further amendment has been made to Notification No. 06/2026–Central Excise dated March 26, 2026.
- The duty rate in the relevant table has been revised to ₹24 per litre.
- This aligns the earlier exemption/levy structure with the revised SAED framework.
- The amendment has been issued in public interest and takes immediate effect.
Notification No. 17/2026–Central Excise
Amendment to Notification No. 08/2026 – Increase in Duty Rate
The Government has amended Notification No. 08/2026–Central Excise dated March 26, 2026.
- The revised rate specified is ₹42 per litre.
- This change ensures consistency in the duty structure following recent revisions in excise components.
- The amendment is effective immediately.
Notification No. 18/2026–Central Excise
Amendment to Notification No. 11/2026 – Revised Rate Notification
An amendment has also been made to Notification No. 11/2026–Central Excise dated March 26, 2026.
- The revised rate has been set at ₹31.5 per litre.
- This change has been notified under provisions of the Finance Act, 2018.
- The notification comes into force with immediate effect.
Overall Impact
These notifications collectively reflect the Government’s intent to:
- Rationalize excise duty structure on petroleum products
- Enhance revenue mobilization
- Support infrastructure funding through increased cess
- Ensure uniformity and alignment across previous notifications
All changes have been implemented with immediate effect from April 11, 2026.
The Notifications can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/04/Central-Excise-Notifications-14-to-18.pdf
