The Central Government, Ministry of Finance (Department of Revenue), has issued Notification Nos. 55/2026-Central Excise (G.S.R. 963(E)) and 56/2026-Central Excise (G.S.R. 964(E)), both dated 31 October 2026, revising the Special Additional Excise Duty (SAED) rates applicable to exports of petrol, high-speed diesel and Aviation Turbine Fuel (ATF).
Key Changes in Excise Duty Rates
| Petroleum Product | Earlier Rate | Revised Rate |
| Petrol | ₹2.50/litre | Nil |
| High-Speed Diesel | ₹8.50/litre | ₹11.50/litre |
| Aviation Turbine Fuel (ATF) | ₹10.50/litre | ₹11/litre |
Notification No. 55/2026-Central Excise amends Notification No. 06/2026-Central Excise dated 26 March 2026, reducing SAED on petrol exports to Nil, while increasing the rate on high-speed diesel exports to ₹11.50 per litre.
Similarly, Notification No. 56/2026-Central Excise amends Notification No. 08/2026-Central Excise dated 26 March 2026, revising SAED on Aviation Turbine Fuel exports to ₹11 per litre.
Both notifications have been issued under Section 5A of the Central Excise Act, 1944, read with Section 147 of the Finance Act, 2002, and have come into force on 31 October 2026, the date of their publication in the Official Gazette.
The revised rates are relevant for petroleum refiners, oil marketing companies and exporters in determining their applicable SAED liabilities on eligible export clearances. The amendments relate to the specified export-duty provisions and should not be construed as changes in domestic retail fuel prices.
The Notifications can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/10/Central-Excise-Notifications-1.pdf
