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Date: 2026-08-03 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. 40/2026, 41/2026, and 42/2026 on August 3, 2026, to amend previous Central Excise notifications from March 2026. These amendments revise specific excise duty rates per litre for items listed under various schedules. The revised rates are effective immediately from the date of publication in the Official Gazette (August 3, 2026). **Key Points / Main Content** * **Amendments to Notification No. 06/2026 (via Notification No. 40/2026):** * The entry for serial number 1 in the original table is substituted with a rate of **Rs. 3.5 per litre**. * The entry for serial number 2 in the original table is substituted with a rate of **Rs. 24 per litre**. * **Amendments to Notification No. 08/2026 (via Notification No. 41/2026):** * The entry for serial number 1 in the original table is substituted with a rate of **Rs. 22 per litre**. * **Amendments to Notification No. 11/2026 (via Notification No. 42/2026):** * The entry for serial number 2 in the original table is substituted with a rate of **Rs. 1.5 per litre**. * **Legal and Regulatory Framework:** * The notifications are issued by the Central Government in the public interest under powers conferred by Section 5A of the Central Excise Act, 1944. * Additional legal context includes Section 147 of the Finance Act, 2002, and Section 112 of the Finance Act, 2018. * These notifications follow previous amendments made as recently as June and July 2026. **Impact Analysis** **Manufacturers and Taxpayers of Excisable Goods** **Impact** These entities are directly affected by the changes in excise duty rates per litre for the specified serial numbers. Depending on the specific item, their tax liability per unit will change according to the new substituted rates. **Action Required** Entities must update their tax calculation systems, billing software, and financial records to reflect the new rates of Rs. 3.5, Rs. 24, Rs. 22, or Rs. 1.5 per litre as applicable, effective from August 3, 2026. **Department of Revenue / Central Excise Authorities** **Impact** The authorities are responsible for enforcing the collection of excise duties at the newly amended rates. **Action Required** Officials must ensure that assessments and duty collections from the date of publication align with the revised figures (Notifications 40/2026, 41/2026, and 42/2026).

Key Entities Referenced

Central Excise Act, 1944: The primary legislation under which the Central Government exercises powers to amend and regulate central excise duty rates. Ministry of Finance (Department of Revenue): The primary government department responsible for the issuance and oversight of these excise duty notifications. Finance Act, 2002: Legislation whose Section 147 is invoked to provide the legal authority for the amendments made in notifications 40/2026 and 41/2026. Finance Act, 2018: Legislation whose Section 112 is used in conjunction with the Central Excise Act to authorize amendments in notification 42/2026.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-03082026-275117 CG-DxLx-xEG-I0D3H0x8x2x0 26-275117 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.ं 638] नई दिल्ली, सोमिार, अगस्ट्त 3, 2026/श्रािण 12, 1948 No. 638] NEW DELHI, MONDAY, AUGUST 3, 2026/SHRAVAN 12, 1948 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल्ली, 3 अगस्ट् त, 2026 स.ं 40/2026-केन्द्रीय उत्पाि िल्ु क सा.का.जन. 700(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) में, प्रजिजष्ट के स्ट्थान पर “3.5 रुपये प्रजत लीटर” प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी; (ii) क्रम संख्या 2 के समक्ष, स्ट्तंभ (4) म,ें प्रजिजष्ट के स्ट्थान पर “24 रुपये प्रजत लीटर” प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी। 5985 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2. यह अजधसूचना रािपत्र में इसके प्रकािन की दिनांक से प्रिृत्त 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 38/2026-केंरीय उत्पाि िुल्क, दिनांक 15 िलु ाई, 2026 द्वारा दकया गया था, िो दक भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म,ें सा.का.जन. 631 (अ), दिनांक 15 िलु ाई, 2026 के अतं गचत प्रकाजित की गई थी। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 3rd August, 2026 No. 40/2026-Central Excise G.S.R. 700(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. 3.5 per litre” shall be substituted; (ii) against serial number 2, in column (4), for the entry, the entry “Rs. 24 per litre” shall be substituted. 2. This notification shall come into force on the date of its publication in the Official Gazette. [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. 38/2026-Central Excise dated 15th July, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 631(E), dated 15th July, 2026[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 अजधसचू ना नई दिल्ली, 3 अगस्ट् त, 2026 स.ं 41/2026-केन्द्रीय उत्पाि िल्ु क सा.का.जन. 701(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,ें क्रम संख्या 1 के समक्ष, स्ट्तंभ (4) म,ें प्रजिजष्ट के स्ट्थान पर “22 रुपय े प्रजत लीटर” प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी। 2. यह अजधसूचना रािपत्र में इसके प्रकािन की दिनांक से प्रिृत्त होगी। [फा. स.ं 190349/13/2026-टीआरयू] धीरि िमाच, अिर सजचि टटप्पणी.- मलू अजधसूचना स.ं 08/2026-केन्द्रीय उत्पाि िुल्क, दिनांक 26 माच,च 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 39/2026-केंरीय उत्पाि िुल्क, दिनांक 15 िुलाई, 2026 द्वारा दकया गया था, िो दक भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म,ें सा.का.जन. 632 (अ), दिनांक 15 िुलाई, 2026 के अंतगचत प्रकाजित की गई थी। NOTIFICATION New Delhi, the 3rd August, 2026 No. 41/2026-Central Excise G.S.R. 701(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. 22 per litre” shall be substituted. 2. This notification shall come into force on the date of its publication in the Official Gazette. [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. 39/2026-Central Excise dated 15th July, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 632 (E), dated 15th July, 2026.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] अजधसचू ना नई दिल्ली, 3 अगस्ट् त, 2026 स.ं 42/2026-केन्द्रीय उत्पाि िल्ु क सा.का.जन. 702(अ).— केंरीय उत्पाि िुल्क अजधजनयम, 1944 (1944 का 1) की धारा 5क द्वारा प्रित्त िजियों का प्रयोग करते हुए, जित्त अजधजनयम, 2018 (2018 का 13) की धारा 112 के साथ पटित, केंर सरकार, इस बात से संतष्टु होकर दक ऐसा करना िनजहत में आिश्यक ह,ै भारत सरकार के जित्त मंत्रालय (रािस्ट्ि जिभाग) की अजधसूचना संख्या 11/2026-केंरीय उत्पाि िल्ु क, दिनांक 26 माच,च 2026, िो भारत के रािपत्र, असाधारण, भाग II, खडं 3, उपखंड (i) म ें सा.का.जन. 210 (अ), दिनांक 26 माच,च 2026 के अंतगचत प्रकाजित हुई थी, म ेंजनम्नजलजखत सिं ोधन करती ह,ै अथाचत:् - उि अजधसूचना म,ें सारणी म,ें क्रमांक 2 के समक्ष, स्ट्तंभ (4) म,ें "1.5 रुपय े प्रजत लीटर" प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी। 2. यह अजधसूचना रािपत्र में इसके प्रकािन की दिनांक से प्रिृत्त होगी। [फा. स.ं 190349/13/2026-टीआरयू] धीरि िमाच, अिर सजचि टटप्पणी.- मलू अजधसूचना सं. 11/2026-केन्द्रीय उत्पाि िल्ु क, दिनांक 26 माच,च 2026, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खडं (i) म ेंसा.का.जन. 210 (अ), दिनांक 26 माच,च 2026 द्वारा प्रकाजित की गई थी तथा अंजतम बार संिोधन अजधसूचना संख्या 34/2026-केंरीय उत्पाि िुल्क, दिनांक 30 िून, 2026 द्वारा दकया गया था, िो दक भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म,ें सा.का.जन. 535 (अ), दिनाकं 30 िनू , 2026 के अंतगतच प्रकाजित की गई थी। NOTIFICATION New Delhi, the 3rd August, 2026 No. 42/2026-Central Excise G.S.R. 702(E).— In exercise of the powers conferred by Section 5A of the Central Excise Act, 1944 (1 of 1944) read with Section 112 of Finance Act, 2018 (13 of 2018), 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. 11/2026-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. 210 (E), dated the 26th March, 2026, namely:- In the said notification, in the Table, against serial number 2, in column (4), for the entry, the entry “Rs. 1.5 per litre” shall be substituted. 2. This notification shall come into force on the date of its publication in the Official Gazette. [F. No. 190349/13/2026-TRU] DHEERAJ SHARMA, Under Secy. Note.- The principal notification No. 11/2026-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 210 (E), dated the 26th March, 2026 and last amended by Notification No. 34/2026-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. 535(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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