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Date: 2026-05-30 Category: Extra Ordinary State: Union Government Country: India

Central Excise Notifications

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

**Executive Summary** This document contains Ministry of Finance (Department of Revenue) notifications No. 24/2026 and No. 25/2026, which amend existing Central Excise duty rates. Issued on May 30, 2026, these notifications update specific entries in the tables of principal notifications from March 2026. All revised excise duty rates mentioned in this document are scheduled to come into force on June 1, 2026. **Key Points / Main Content** **Amendments to Notification No. 06/2026-Central Excise** * **Revised Duty for Entry 1:** The excise duty rate for the item listed under serial number 1 is substituted with "Rs 1.5 per litre." * **Revised Duty for Entry 2:** The excise duty rate for the item listed under serial number 2 is substituted with "Rs 13.5 per litre." * **Legal Basis:** This amendment is made using powers conferred by Section 5A of the Central Excise Act, 1944, and Section 147 of the Finance Act, 2002. **Amendments to Notification No. 08/2026-Central Excise** * **Revised Duty for Entry 1:** The excise duty rate for the item listed under serial number 1 in this specific notification is substituted with "Rs 9.5 per litre." * **Regulatory Context:** This follows a previous amendment made via notification No. 23/2026-Central Excise on May 15, 2026. **Implementation Timelines** * **Effective Date:** Both notifications (No. 24/2026 and No. 25/2026) officially come into force on June 1, 2026. **Impact Analysis** **Manufacturers and Taxpayers of Excisable Goods** **Impact** These entities are directly affected by the change in specific excise duty rates for items categorized under the amended serial numbers. They will see a shift in their tax liability per litre for the specified goods. **Action Required** Impacted businesses must update their invoicing and accounting systems to reflect the new rates (Rs 1.5, Rs 13.5, or Rs 9.5 per litre, as applicable) for all clearances occurring on or after June 1, 2026. **Central Excise Department / Revenue Authorities** **Impact** The department is responsible for the administration and collection of these revised duties at the new specified rates. **Action Required** Tax authorities must ensure that assessment systems and compliance monitoring tools are updated to align with the new duty structures by the June 1, 2026, deadline.

Key Entities Referenced

Central Excise Act, 1944: The primary legislation under which excise duty rates and exemptions (Section 5A) are prescribed and amended. Finance Act, 2002: Legislation cited for specific legal powers (Section 147) exercised by the Central Government to issue these amendments. Ministry of Finance (Department of Revenue): The primary central authority responsible for formulating tax policies and issuing these excise duty notifications. Notification No. 06/2026-Central Excise: A specific policy document being amended to revise excise duty entries to Rs 1.5 and Rs 13.5 per litre. Notification No. 08/2026-Central Excise: A referenced policy document undergoing amendment to substitute a duty entry with Rs 9.5 per litre.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-30052026-273003 CG-DxLx-xEG-I3D0H0x5x2x0 26-273003 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.ं 380] नई दिल्ली, िजनिार, मई 30, 2026/ज्य ष्े ठ 9, 1948 No. 380] NEW DELHI, SATURDAY, MAY 30, 2026/JYAISTHA 9, 1948 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल्ली, 30 मई, 2026 स.ं 24/2026-केन्द्रीय उत्पाि िल्ु क सा.का.जन. 421(अ).— केंरीय उत्पाि िुल्क अजधजनयम, 1944 (1944 का 1) की धारा 5क और जित्त अजधजनयम, 2002 (2002 का 20) की धारा 147 द्वारा प्रित्त िजियों का प्रयोग करत े हुए, केंर सरकार, इस बात स े संतुष्ट होकर दक ऐसा करना िनजहत म ें आिश्यक ह,ै भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 06/2026- केंरीय उत्पाि िुल्क, दिनांक 26 माच,च 2026, िो भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें सा.का.जन. 205(अ), दिनांक 26 माच,च 2026 के अंतगचत प्रकाजित हुई थी, म ेंजनम्नजलजखत सिं ोधन करती ह,ै अथाचत:् - उि अजधसूचना म,ें सारणी म,ें (i) क्रम संख्या 1 के समक्ष, स्ट्तंभ (4) म,ें प्रजिजष्ट के स्ट्थान पर, "1.5 रुपये प्रजत लीटर” प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी; (ii) क्रम संख्या 2 के समक्ष, स्ट्तंभ (4) म,ें प्रजिजष्ट के स्ट्थान पर “ 13.5 रुपये प्रजत लीटर” प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी। 3871 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2. यह अजधसूचना 01 िून , 2026 से लागू होगी। [फा. स.ं 190349/13/2026-टीआरयू] धीरि िमाच, अिर सजचि टटप्पणी.- मलू अजधसूचना सं. 06/2026-केन्द्रीय उत्पाि िल्ु क, दिनांक 26 माच,च 2026, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म ेंसा.का.जन. 205(अ), दिनांक 26 माच,च 2026 द्वारा प्रकाजित की गई थी तथा अंजतम बार संिोधन अजधसूचना संख्या 22/2026-केंरीय उत्पाि िल्ु क, दिनांक 15 मई , 2026 द्वारा दकया गया था, िो दक भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खडं (i) म,ें सा.का.जन. 367(अ), दिनांक 15 मई, 2026 के अंतगतच प्रकाजित की गई थी। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th May, 2026 No. 24/2026-Central Excise G.S.R. 421(E).— In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 147 of Finance Act, 2002 (20 of 2002), the Central Government, 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. 06/2026-Central Excise, dated the 26th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 205(E), dated the 26th March, 2026, namely:- In the said notification, in the Table,- (i) against serial number 1, in column (4), for the entry, the entry “Rs 1.5 per litre” shall be substituted; (ii) against serial number 2, in column (4), for the entry, the entry “Rs 13.5 per litre” shall be substituted. 2. This notification shall come into force with effect from 1st June, 2026. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. Note.- The principal notification No. 06/2026-Central Excise, dated the 26th March, 2026 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 205(E), dated the 26th March, 2026 and last amended by notification No. 22/2026-Central Excise dated 15th May, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 367 (E), dated 15th May, 2026.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 अजधसचू ना नई दिल्ली, 30 मई, 2026 स.ं 25/2026-केन्द्रीय उत्पाि िल्ु क सा.का.जन. 422(अ).— केंरीय उत्पाि िुल्क अजधजनयम, 1944 (1944 का 1) की धारा 5क और जित्त अजधजनयम, 2002 (2002 का 20) की धारा 147 द्वारा प्रित्त िजियों का प्रयोग करत े हुए, केंर सरकार, इस बात स े संतुष्ट होकर दक ऐसा करना िनजहत म ें आिश्यक ह,ै भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 08/2026- केंरीय उत्पाि िुल्क, दिनांक 26 माच,च 2026, िो भारत के रािपत्र, असाधारण, भाग II, खंड 3, उपखंड (i) म ें सा.का.जन. 207(अ), दिनांक 26 माच,च 2026 के अंतगचत प्रकाजित हुई थी, म ेंजनम्नजलजखत सिं ोधन करती ह,ै अथाचत:् - उि अजधसूचना म,ें सारणी म,ें क्रमांक 1 के समक्ष, स्ट्तंभ (4) म,ें "9.5 रुपय े प्रजत लीटर" प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी। 2. यह अजधसूचना 01 िून, 2026 से लागू होगी। [फा. स.ं 190349/13/2026-टीआरयू] धीरि िमाच, अिर सजचि टटप्पणी.- मूल अजधसूचना सं. 08/2026-केन्द्रीय उत्पाि िुल्क, दिनांक 26 माचच, 2026, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) में सा.का.जन. 207(अ), दिनांक 26 माचच, 2026 द्वारा प्रकाजित की गई थी तथा अंजतम बार संिोधन अजधसूचना संख्या 23/2026-केंरीय उत्पाि िुल्क, दिनांक 15 मई , 2026 द्वारा दकया गया था, िो दक भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) में, सा.का.जन. 368 (अ), दिनांक 15 मई, 2026 के अंतगचत प्रकाजित की गई थी। NOTIFICATION New Delhi, the 30th May, 2026 No. 25/2026-Central Excise G.S.R. 422(E).— In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 147 of Finance Act, 2002 (20 of 2002), the Central Government, 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. 08/2026-Central Excise, dated the 26th March, 2026, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i), vide number G.S.R. 207 (E), dated the 26th March, 2026, namely:- In the said notification, in the Table, against serial number 1, in column (4), for the entry, the entry “Rs 9.5 per litre” shall be substituted. 2. This notification shall come into force with effect from 1st June, 2026. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. Note.- The principal notification No. 08/2026-Central Excise, dated the 26th March, 2026 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 207 (E), dated the 26th March, 2026 and last amended by notification No. 23/2026-Central Excise dated 15th May, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 368(E), dated 15th May, 2026. 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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