Rate of excise duty
This query is : Resolved
29 February 2016
Can anybody tell me the link of notification of increase of excise duty rate on aerated water which is increased in today's budget. I am not able to find it.
If anybody finds it please copy paste the link here.
If anybody finds it please copy paste the link here.
04 March 2016
Excise duty on “waters, including mineral waters and aerated waters, containing added sugar
or other sweetening matter or flavoured” falling under Chapter sub-heading 2202 10 is being
increased from 18% to 21%. Clause 143 (i) of the Finance Bill refers. By virtue of
declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into
force with immediate effect.
or other sweetening matter or flavoured” falling under Chapter sub-heading 2202 10 is being
increased from 18% to 21%. Clause 143 (i) of the Finance Bill refers. By virtue of
declaration under the Provisional Collection of Taxes Act, 1931, this increase will come into
force with immediate effect.
Message likes :
1 times
04 March 2016
Thank you sir. But I wanted to know whether there is a specific excise notification for this rate change or this change is effective from the finance bill itself?
19 July 2025
Yes — this rate increase came into effect directly via the Finance Bill 2016, using Clause 143(i), and was enforced immediately under the Provisional Collection of Taxes Act, 1931. The change covers “waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured” (Chapter 22.02 items), increasing the excise duty from 18% to 21%
brecorder.com
+3
caclubindia.com
+3
indiabudget.gov.in
+3
.
Moreover, as per the Finance Bill 2016 and its implementation documents issued on 1 March 2016, this duty increase was formalized through notification No. 5/2016‑Central Excise (for tariff) and matching non-tariff notifications, all effective 1 March 2016
indiabudget.gov.in
+1
cnkindia.com
+1
.
📌 Summary of Effective Change
Change introduced in Finance Bill 2016 — Clause 143(i)
Subject items: Aerated waters, sugary and flavored waters under chapter 2202 10
Duty increased from 18% to 21%
Implemented immediately via Provisional Collection mechanism
Notification issued: No. 5/2016‑Central Excise (Tariff), effective 1 Mar 2016
brecorder.com
+3
caclubindia.com
+3
indiabudget.gov.in
+3
.
Moreover, as per the Finance Bill 2016 and its implementation documents issued on 1 March 2016, this duty increase was formalized through notification No. 5/2016‑Central Excise (for tariff) and matching non-tariff notifications, all effective 1 March 2016
indiabudget.gov.in
+1
cnkindia.com
+1
.
📌 Summary of Effective Change
Change introduced in Finance Bill 2016 — Clause 143(i)
Subject items: Aerated waters, sugary and flavored waters under chapter 2202 10
Duty increased from 18% to 21%
Implemented immediately via Provisional Collection mechanism
Notification issued: No. 5/2016‑Central Excise (Tariff), effective 1 Mar 2016
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Refund Annexure-B
- Nomination of Bank for refund in itr 2
- Section 56(2) of the Income tax Act 1961 , Gift to relative .
- Liable to deduct tds and 44ADA
- Refund of 20%pre-deposit paid for stay application
- Lease agreement and tax on sale
- ASISSE return under the provisions of the Collection of Statistics Act, 2008 (7 of 2009)
- Entries in AIS regarding sale of units and shares
- Internship/Academic shown in Salary Pay Slip of a Doctor
- CCFS 2026 Schemed
- House Property Reporting in ITR
- TDS Claim year
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
