Home› India› Ministry of Finance› Central Excise Notifications...
Date: 2026-05-15 Category: Extra Ordinary State: Union Government Country: India

Central Excise Notifications

Issued by Ministry of Finance · Department of Revenue

Research with AI Agent Chat with Document Generate Summary Translate Helpful Share Add to Project Create Task

Executive Summary & Key Takeaways

**Executive Summary** This report summarizes two notifications issued by the Ministry of Finance (Department of Revenue) on May 15, 2026, to amend previous central excise duty notifications in the public interest. These amendments modify specific duty rates for items listed under existing notifications 06/2026 and 08/2026. The revised excise duty rates are scheduled to come into force officially on May 16, 2026. **Key Points / Main Content** **Amendments to Notification No. 06/2026-Central Excise** * **Serial Number 1:** The entry in column (4) is substituted with a rate of "Rs. 3 per litre." * **Serial Number 2:** The entry in column (4) is substituted with a rate of "Rs. 16.5 per litre." **Amendments to Notification No. 08/2026-Central Excise** * **Serial Number 1:** The entry in column (4) is substituted with a rate of "Rs. 16 per litre." **Statutory Authority and Effective Date** * **Legal Basis:** The changes are made under the powers conferred by Section 5A of the Central Excise Act, 1944, and Section 147 of the Finance Act, 2002. * **Implementation Date:** All modifications specified in notifications No. 22/2026 and No. 23/2026 take effect from May 16, 2026. **Impact Analysis** **Manufacturers and Producers of Affected Goods** **Impact** Entities producing goods covered under the specific serial numbers of the amended notifications will face revised excise duty liabilities. Specifically, they must account for new rates of Rs. 3, Rs. 16.5, and Rs. 16 per litre depending on the product category. **Action Required** Impacted businesses must update their tax accounting systems and pricing structures to reflect the new duty rates starting May 16, 2026. **Central Excise Department and Revenue Officials** **Impact** The department is responsible for enforcing the collection of duties at the substituted rates. The changes affect the revenue calculations for goods categorized under the amended notifications. **Action Required** Officials must ensure that all filings and duty payments made from May 16, 2026, onwards comply with the revised rates specified in G.S.R. 367(E) and G.S.R. 368(E).

Key Entities Referenced

Central Excise Act, 1944: The primary legislation under which the Central Government exercises powers (specifically Section 5A) to amend excise duty rates. Finance Act, 2002: Legislation cited for Section 147, providing the supplementary legal authority for the government to issue these excise notifications. Department of Revenue: The primary regulatory wing of the Ministry of Finance responsible for the administration and notification of changes to central excise duties. Notification No. 06/2026-Central Excise: A core policy document amended by this notification to adjust specific excise duty rates to Rs. 3 and Rs. 16.5 per litre. Notification No. 08/2026-Central Excise: A referenced policy document amended to revise a specific central excise duty rate to Rs. 16 per litre.
Official Source Record View Original Source →
See Full Document Text
रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-15052026-272605 CG-DxLx-xEG-I1D5H0x5x2x0 26-272605 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.ं 333] नई दिल्ली, िुक्रिार, मई 15, 2026/ििै ाख 25, 1948 No. 333] NEW DELHI, FRIDAY, MAY 15, 2026/VAISAKHA 25, 1948 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल्ली, 15 मई, 2026 स.ं 22/2026-केन्द्रीय उत्पाि िल्ु क सा.का.जन. 367(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, "3 रुपय ेप्रजत लीटर” प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी; 3522 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (ii) क्रम संख्या 2 के समक्ष, स्ट्तभं (4) म,ें प्रजिजष्ट के स्ट्थान पर “16.5 रुपये प्रजत लीटर” प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी। 2. यह अजधसूचना 16 मई, 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-खडं (i) म ें सा.का.जन. 205(अ), दिनांक 26 माच,च 2026 द्वारा प्रकाजित की गई थी तथा अंजतम बार संिोधन अजधसूचना संख्या 19/2026-केंरीय उत्पाि िल्ु क, दिनांक 30 अप्रैल, 2026 द्वारा दकया गया था, िो दक भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (i) म,ें सा.का.जन. 324(अ), दिनांक 30 अप्रलै , 2026 के अतं गतच प्रकाजित की गई थी। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 15th May, 2026 No. 22/2026-Central Excise G.S.R. 367(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. 3 per litre” shall be substituted. (ii) against serial number 2, in column (4), for the entry, the entry “Rs. 16.5 per litre” shall be substituted. 2. This notification shall come into force with effect from 16th May, 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. 19/2026-Central Excise dated 30th April, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 324 (E), dated 30th April, 2026.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 अजधसचू ना नई दिल्ली, 15 मई, 2026 स.ं 23/2026-केन्द्रीय उत्पाि िल्ु क सा.का.जन. 368(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 ि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 अतं गतच प्रकाजित हुई थी, में जनम्नजलजखत संिोधन करती है, अथाचत्:- उि अजधसूचना म,ें सारणी म,ें क्रमांक 1 के समक्ष, स्ट्तंभ (4) म,ें "16 रुपये प्रजत लीटर" प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी। 2. यह अजधसूचना 16 मई, 2026 से लागू होगी। [फा. स.ं 190349/13/2026-टीआरयू] धीरि िमाच, अिर सजचि टटप्पणी.- मलू अजधसूचना सं. 08/2026-केन्द्रीय उत्पाि िल्ु क, दिनांक 26 माच,च 2026, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म ेंसा.का.जन. 207(अ), दिनांक 26 माच,च 2026 द्वारा प्रकाजित की गई थी तथा अंजतम बार संिोधन अजधसूचना संख्या 20/2026-केंरीय उत्पाि िल्ु क, दिनांक 30 अप्रलै , 2026 द्वारा दकया गया था, िो दक भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खडं (i) म,ें सा.का.जन. 325 (अ), दिनाकं 30 अप्रलै , 2026 के अंतगचत प्रकाजित की गई थी। NOTIFICATION New Delhi, the 15th May, 2026 No. 23/2026-Central Excise G.S.R. 368(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. 16 per litre” shall be substituted. 2. This notification shall come into force with effect from 16th May, 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. 20/2026-Central Excise dated 30th April, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 325(E), dated 30th April, 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.

Continue your research

Related Documents from Ministry of Finance