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Date: 28-Oct-2024 Category: Extra Ordinary State: Union Government Country: India

Central Excise Notification

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • This gazette notification, No. 27/2024-Central Excise, issued by the Ministry of Finance (Department of Revenue), amends the existing Central Excise duty structure on Blended Aviation Turbine Fuel (ATF).
  • It introduces a reduced excise duty rate for Blended ATF used in flights under the Regional Connectivity Scheme (RCS) - Ude Desh ka Aam Nagrik (UDAN) scheme, while also specifying the rate for other Blended ATF.

Key Changes

  • A new entry, '7C', is inserted in the notification, specifying a 2% excise duty on Blended Aviation Turbine Fuel used by selected airline or cargo operators for RCS-UDAN flights from RCS-UDAN airports, heliports or waterdromes.
  • Another new entry, '7D', is inserted, imposing an 11% excise duty on all other Blended Aviation Turbine Fuel.
  • The notification comes into effect on 29th October, 2024.
  • This notification amends the earlier notification No. 11/2017-Central Excise, dated 30th June, 2017.

Impact Analysis

Airlines and Cargo Operators

  • Airlines and cargo operators should evaluate their fuel procurement strategies in light of these changes and ensure they are claiming the correct excise rate.

Passengers

  • Passengers using non-RCS-UDAN flights may experience an increase in fares due to the higher excise duty on Blended ATF.

Government

  • The government needs to ensure proper implementation and monitoring of the scheme to prevent misuse of the lower excise rate.

Action Items

  • The government should monitor the impact of the new excise duty rates on the aviation sector and make necessary adjustments if needed.

Key Entities Referenced

Central Excise Act, 1944: The primary legislation under which the Central Government exercises its power to levy and collect excise duties. Ministry of Finance (Department of Revenue): The government body responsible for issuing notifications related to excise duties. Regional Connectivity Scheme (RCS) - Ude Desh ka Aam Nagrik (UDAN): A government initiative to enhance air connectivity to remote and regional areas of India. Notification No. 11/2017-Central Excise, dated 30th June, 2017: The principal notification that is being amended by this new notification. Notification No. 04/2024-Central Excise dated 25th January, 2024: The most recent amendment to the principal notification prior to this notification.
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 ससीी..जजीी..--डडीी..एएलल..--अअ..--2288110022002244--225588229922 CCGG--DDxLLx--xEEG--I22D88H11x00x22x00 2244--225588229922 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 609] नई दिल्ली, सोमिार, अक्त बू र 28, 2024/कार्तकि 6, 1946 No. 609] NEW DELHI, MONDAY, OCTOBER 28, 2024/KARTIKA 6, 1946 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अधिसचू ना नई दिल् ली, 28 अक् तूबर, 2024 सख्ं या 27/2024-केन्‍दर ीय उत्प ाि िल्ु क सा.का.जन. 667(अ).—केंरीय सरकार, केन्‍द रीय उत् पाि िुल् क अजधजनयम, 1944 (1944 का 1) की धारा 5क के उप धारा (1) के अधीन प्रित् त िजियों का प्रयोग करते हुए, यह समाधान हो िाने पर दक ऐसा करना लोक जहत म ेंआिश् यक ह,ै भारत सरकार, जित् त मंत्रालय (रािस्ट् ि जिभाग) की अजधसूचना संख् या 11/2017-केन्‍द रीय उत् पाि िुल् क, दिनांक, 30 िून 2017, जिस ेसंख्या सा.का.जन. 793(अ), दिनांक 30 िून 2017, म ेंभारत के रािपत्र, असाधारण, भाग-II, खंड 3, उप खंड (i) म ें प्रकाजित दकया गया था, म ें और आगे भी जनम्न जलजखत संिोधन करती ह,ै यथा:- उि अजधसूचना म,ें ताजलका म,ें क्रम संख्या 7ख और उससे संबंजधत प्रजिजियों के पश्चात जनम्नजलजखत क्रम संख्याओं और प्रजिजियों को अंत:स्ट्थाजपत दकया िाएगा, यथा:- 6997 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (1) (2) (3) (4) “7ग. 2710 19 33 क्षेत्रीय कनेजक्िजििी स्ट्कीम (आरसीएस)- उडे िेि का आम नागररक 2% (यूडीएएन) एयरपोिि या हलै ीपोिि या िॉिरड्रोम की क्षेत्रीय कनेजक्िजििी स्ट्कीम उडानो के जलए चुननंिा एयरलाइन ऑपरेिरों या कागो आपरेिरों के द्वारा जलया गया सजम्मश्र जिमान िरबाइन ईंधन 7घ. 2710 19 33 सजम्मश्र जिमान िरबाइन ईंधन 11%”; 2. यह अजधसूचना 29 अक्त ूबर, 2024 से लाग ूहोगी। [फा.सं. 190341/74/2024-िीआरयू] अमृता िाइिस, उप सजचि रिप्पणीीः - मलू अजधसूचना संख्या 11/2017- केन्‍द रीय उत् पाि िुल् क, दिनांक 30 िून, 2017 को सा.का.जन. सं. 793(अ), दिनांक 30 िून, 2017 के तहत भारत के रािपत्र, असाधारण, भाग-II, खडं 3, उप-खंड (i) म ें प्रकाजित दकया गया था और इसमें अंजतम बार संिोधन दिनांक 25 िनिरी, 2024 की अजधसूचना संख्या सा.का.जन. सं. 71(अ) के तहत भारत के रािपत्र, असाधारण, भाग-II, खंड 3, उप-खडं (i) में प्रकाजित दिनांक 25 िनिरी, 2024 की अजधसूचना संख्या 04/2024- केन्‍द रीय उत् पाि िल्ु क के तहत दकया गया था। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 28th October, 2024 No. 27/2024-Central Excise G.S.R. 667(E).— In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 11/2017-Central Excise, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 793(E), dated the 30th June, 2017, namely:- In the said notification, in the Table, after Sl. No. 7B and the entries relating thereto, the following Sl. Nos. and entries shall be inserted, namely:- (1) (2) (3) (4) “7C. 2710 19 33 Blended Aviation Turbine Fuel drawn by the selected airline 2% operators or cargo operators for the regional connectivity scheme flights from Regional Connectivity Scheme (RCS) - Ude Deshka Aam Nagrik (UDAN) airport or heliport or waterdrome 7D. 2710 19 33 Blended Aviation Turbine Fuel 11%”; 2. This notification shall come into force with effect from 29th October, 2024. [F. No. 190341/74/2024-TRU] AMREETA TITUS, Dy. Secy. Note. - The principal notification No. 11/2017-Central Excise, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 793(E), dated the 30th June, 2017 and last amended by notification No. 04/2024-Central Excise dated 25th January, 2024 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 71 (E), dated 25th January, 2024. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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