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Date: 2026-07-15 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** The Ministry of Finance, Department of Revenue, issued Notifications No. 38/2026 and 39/2026 on July 15, 2026, to amend previous central excise duty notifications from March 2026. These amendments revise specific excise duty rates per litre for items listed under the principal notifications in the public interest. The revised rates and rules officially come into force on July 16, 2026. **Key Points / Main Content** **Amendments to Notification No. 06/2026 (via Notification 38/2026)** * **Revised Duty for Item 1:** The entry against serial number 1 in the original table is substituted with a rate of Rs. 2.5 per litre. * **Revised Duty for Item 2:** The entry against serial number 2 in the original table is substituted with a rate of Rs. 15.5 per litre. * **Legal Basis:** These changes are 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 (via Notification 39/2026)** * **Revised Duty for Item 1:** The entry against serial number 1 in the original table is substituted with a rate of Rs. 14.5 per litre. * **Previous Amendments:** This follows a series of updates, the most recent being Notification No. 37/2026 dated June 30, 2026. **Implementation Details** * **Effective Date:** All changes specified in these notifications take effect from July 16, 2026. * **Authority:** The notifications were issued under the authority of the Under Secretary to the Government of India. **Impact Analysis** **Manufacturers and Producers of Excisable Goods** **Impact** These entities are subject to the newly substituted excise duty rates for the specified categories. They will experience a change in the tax liability per litre of product cleared for sale. **Action Required** Update internal accounting, billing, and tax compliance systems to reflect the new rates of Rs. 2.5, Rs. 14.5, or Rs. 15.5 per litre effective July 16, 2026. **Central Excise Authorities (Department of Revenue)** **Impact** The department is responsible for enforcing the revised rates and ensuring that the correct amount of duty is collected from the effective date. **Action Required** Update the tax assessment frameworks and monitor filings to ensure compliance with the July 15, 2026, notification mandates.

Key Entities Referenced

Central Excise Act, 1944: The primary legislation (Section 5A) that empowers the Central Government to exempt or amend excise duties in the public interest. Finance Act, 2002: Statutory authority cited (Section 147) as the legal basis for the central government to exercise its powers regarding these tax notifications. Notification No. 06/2026-Central Excise: A principal notification being amended to revise specific excise duty rates to 2.5 rupees and 15.5 rupees per litre. Notification No. 08/2026-Central Excise: A principal notification being amended to revise a specific excise duty rate to 14.5 rupees per litre. Ministry of Finance (Department of Revenue): The primary government body responsible for issuing the notifications and regulating central excise duties.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-15072026-274524 CG-DxLx-xEG-I1D5H0x7x2x0 26-274524 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.ं 573] नई दिल्ली, बुधिार, िुलाई 15, 2026/आषाढ 24, 1948 No. 573] NEW DELHI, WEDNESDAY, JULY 15, 2026/ASHADHA 24, 1948 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल्ली, 15 िुलाई, 2026 स.ं 38/2026-केन्द्रीय उत्पाि िल्ु क सा.का.जन. 631(अ).— केंरीय उत्पाि िल्ु क अजधजनयम, 1944 (1944 का 1) की धारा 5क और जित्त अजधजनयम, 2002 (2002 का 20) की धारा 147 द्वारा प्रित्त िजियों का प्रयोग करते 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 िल्ु क, दिनांक 26 माच,च 2026, िो भारत के रािपत्र, असाधारण, भाग II, खडं 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 “2.5 रुपय े प्रजत लीटर” प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी; 5426 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (ii) क्रम संख्या 2 के समक्ष, स्ट्तंभ (4) म,ें प्रजिजष्ट के स्ट्थान पर “15.5 रुपय े प्रजत लीटर” प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी। 2. यह अजधसूचना 16 िलु ाई, 2026 स ेलागू होगी। [फा. स.ं 190349/13/2026-टीआरयू] धीरि िमा,च अिर सजचि टटप्पणी.- मलू अजधसूचना स.ं 06/2026-केन्द्रीय उत्पाि िल्ु क, दिनांक 26 माच,च 2026, भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खडं (i) म ें सा.का.जन. 205(अ), दिनांक 26 माच,च 2026 द्वारा प्रकाजित की गई थी तथा अंजतम बार संिोधन अजधसूचना संख्या 36/2026-केंरीय उत्पाि िल्ु क, दिनांक 30 िून, 2026 द्वारा दकया गया था, िो दक भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (i) म,ें सा.का.जन. 537(अ), दिनांक 30 िून, 2026 के अतं गतच प्रकाजित की गई थी। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 15th July, 2026 No. 38/2026-Central Excise G.S.R. 631(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. 2.5 per litre” shall be substituted; (ii) against serial number 2, in column (4), for the entry, the entry “Rs. 15.5 per litre” shall be substituted. 2. This notification shall come into force with effect from 16th July, 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. 36/2026-Central Excise dated 30th June, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 537(E), dated 30th June, 2026.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 अजधसचू ना नई दिल्ली, 15 िुलाई, 2026 स.ं 39/2026-केन्द्रीय उत्पाि िल्ु क सा.का.जन. 632(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 करते 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 िल्ु क, दिनांक 26 माच,च 2026, िो भारत के रािपत्र, असाधारण, भाग II, खडं 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,ें क्रम संख्या 1 के समक्ष, स्ट्तंभ (4) म,ें प्रजिजष्ट के स्ट्थान पर “14.5 रुपय े प्रजत लीटर” प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी। 2. यह अजधसूचना 16 िलु ाई, 2026 स ेलागू होगी। [फा. स.ं 190349/13/2026-टीआरयू] धीरि िमा,च अिर सजचि टटप्पणी.- मलू अजधसूचना स.ं 08/2026-केन्द्रीय उत्पाि िल्ु क, दिनांक 26 माच,च 2026, भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खडं (i) म ें सा.का.जन. 207(अ), दिनांक 26 माच,च 2026 द्वारा प्रकाजित की गई थी तथा अंजतम बार संिोधन अजधसूचना संख्या 37/2026-केंरीय उत्पाि िल्ु क, दिनांक 30 िून, 2026 द्वारा दकया गया था, िो दक भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (i) म,ें सा.का.जन. 538(अ), दिनांक 30 िून, 2026 के अतं गतच प्रकाजित की गई थी।4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] NOTIFICATION New Delhi, the 15th July, 2026 No. 39/2026-Central Excise G.S.R. 632(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. 14.5 per litre” shall be substituted. 2. This notification shall come into force with effect from 16th July, 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. 37/2026-Central Excise dated 30th June, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 538 (E), dated 30th June, 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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