Budget 2021 - CBIC exempt E-20 fuel from Road and Infrastructure Cess

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 06/2021-Central Excise

New Delhi, the 1st February, 2021

G.S.R. 88(E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), read with section 112 of the Finance Act, 2018 (13 of 2018), the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts 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, Union territory tax or Integrated tax, as the case may be, have been paid; and

(b) conforming to Bureau of Indian Standards specification 17021, from the whole of the additional duty of excise (Road and Infrastructure Cess) leviable thereon under the aforesaid section of the Finance Act, 2018.

Explanation. – For the purposes of this notification, –

(a) 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 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 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).

2. This notification shall come into force on the 2nd February, 2021.

[F. No. 334/02/2021-TRU]

(Rajeev Ranjan)
Under Secretary to the Government of India