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Date: 2026-04-30 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 report details amendments to three specific Central Excise notifications (Nos. 06/2026, 08/2026, and 11/2026) issued by the Ministry of Finance, Department of Revenue. These amendments revise the excise duty rates for specific entries in the original tables. All changes specified in these notifications are scheduled to come into force on May 1, 2026. **Key Points / Main Content** **Notification No. 19/2026-Central Excise** * This notification amends the principal notification No. 06/2026-Central Excise, dated March 26, 2026. * In the table of the original notification, the entry against serial number 2 in column (4) is substituted with "Rs. 23 per litre." **Notification No. 20/2026-Central Excise** * This notification amends the principal notification No. 08/2026-Central Excise, dated March 26, 2026. * In the table of the original notification, the entry against serial number 1 in column (4) is substituted with "Rs. 33 per litre." **Notification No. 21/2026-Central Excise** * This notification amends the principal notification No. 11/2026-Central Excise, dated March 26, 2026. * In the table of the original notification, the entry against serial number 2 in column (4) is substituted with "Nil." **General Provisions** * The Central Government has issued these amendments in the public interest under the powers conferred by the Central Excise Act, 1944, and relevant Finance Acts. * The effective date for all three notifications is May 1, 2026. **Impact Analysis** **Central Government and Tax Authorities** **Impact** The authorities must oversee the implementation of revised excise duty rates (Rs. 23 per litre, Rs. 33 per litre, and Nil) across the specified categories. **Action Required** Update internal tax collection systems and ensure regulatory compliance monitoring reflects the new rates starting May 1, 2026. **Manufacturers and Taxpayers** **Impact** Businesses involved in the production or trade of the goods specified in the amended notifications will see a change in their excise tax liability. **Action Required** Must adjust tax calculations and payments to align with the substituted rates in the respective notification tables effective from May 1, 2026.

Key Entities Referenced

Central Excise Act, 1944: The primary legislation under which Section 5A empowers the Central Government to grant exemptions or make amendments to excise duty in the public interest. Finance Act, 2002: A referenced act whose Section 147 is exercised to authorize amendments to existing central excise notifications regarding tax rates. Finance Act, 2018: Legislation cited for Section 112, providing the legal authority for the Central Government to modify specific excise duty entries. Department of Revenue: The division within the Ministry of Finance responsible for issuing these notifications and administering central excise duty policy.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-30042026-272184 xxxGIDHxxx CG-DLxx-ExG-I3D0E0x4x2x0 26-272184 असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 300] नई दिल्ली, बृहस्ट्प जतिार, अप्रलै 30, 2026/ििै ाख 10, 1948 No. 300] NEW DELHI, THURSDAY, APRIL 30, 2026/VAISAKHA 10, 1948 जित्त मत्रं ालय (रािस्ट्ि जिभाग) अजधसचू ना नई दिल्ली, 30 अप्रलै , 2026 स.ं 19/2026-केन्द्रीय उत्पाि िल्ु क सा.का.जन. 324(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 माचच, 2026 के अंतगचत प्रकाजित हुई थी, म ेंजनम्नजलजखत सिं ोधन करती ह,ै अथाचत:् - 3066 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] उि अजधसूचना म,ें सारणी म,ें क्रमांक 2 के समक्ष, स्ट्तंभ (4) म,ें "23 रुपये प्रजत लीटर" प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी। 2. यह अजधसूचना 01 मई, 2026 से लागू होगी। [फा. स.ं 190349/13/2026-टीआरयू] धीरि िमाच, अिर सजचि टटप्पणी.- मलू अजधसूचना स.ं 06/2026-केन्द्रीय उत्पाि िुल्क, 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 16/2026-केंरीय उत्पाि िल्ु क, दिनांक 11 अप्रैल, 2026 द्वारा दकया गया था, िो दक भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (i) म,ें सा.का.जन. 274(अ), दिनांक 11 अप्रलै , 2026 के अतं गतच प्रकाजित की गई थी। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th April, 2026 No. 19/2026-Central Excise G.S.R. 324(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, against serial number 2, in column (4), for the entry, the entry “Rs. 23 per litre” shall be substituted. 2. This notification shall come into force with effect from 1st 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. 16/2026-Central Excise dated 11th April, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 274 (E),dated 11th April, 2026.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 अजधसचू ना नई दिल्ली, 30 अप्रलै , 2026 स.ं 20/2026-केन्द्रीय उत्पाि िल्ु क सा.का.जन. 325(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 माचच, 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 ह,ै अथाचत्:- उि अजधसूचना म,ें सारणी म,ें क्रमांक 1 के समक्ष, स्ट्तंभ (4) म,ें "33 रुपये प्रजत लीटर" प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी। 2. यह अजधसूचना 01 मई, 2026 से लागू होगी। [फा. स.ं 190349/13/2026-टीआरयू] धीरि िमाच, अिर सजचि टटप्पणी.- मलू अजधसूचना स.ं 08/2026-केन्द्रीय उत्पाि िल्ु क, दिनांक 26 माच,च 2026, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खडं (i) में सा.का.जन. 207(अ), दिनांक 26 माचच, 2026 द्वारा प्रकाजित की गई थी तथा अंजतम बार संिोधन अजधसूचना संख्या 17/2026-केंरीय उत्पाि िुल्क, दिनांक 11 अप्रैल, 2026 द्वारा दकया गया था, िो दक भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खडं (i) म,ें सा.का.जन. 275 (अ), दिनाकं 11 अप्रलै , 2026 के अंतगतच प्रकाजित की गई थी। NOTIFICATION New Delhi, the 30th April, 2026 No. 20/2026-Central Excise G.S.R. 325(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. 33 per litre” shall be substituted. 2. This notification shall come into force with effect from 1st 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. 17/2026-Central Excise dated 11th April, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 275(E), dated 11th April, 2026.4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] अजधसचू ना नई दिल्ली, 30 अप्रलै , 2026 स.ं 21/2026-केन्द्रीय उत्पाि िल्ु क सा.का.जन. 326(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 माचच, 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,ें "िून्द्य" प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी। 2. यह अजधसूचना 01 मई, 2026 से लागू 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-खंड (i) में सा.का.जन. 210(अ), दिनांक 26 माच,च 2026 द्वारा प्रकाजित की गई थी तथा अंजतम बार संिोधन अजधसूचना संख्या 18/2026-केंरीय उत्पाि िुल्क, दिनांक 11 अप्रलै , 2026 द्वारा दकया गया था, िो दक भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खडं (i) म,ें सा.का.जन. 276 (अ), दिनाकं 11 अप्रलै , 2026 के अंतगतच प्रकाजित की गई थी। NOTIFICATION New Delhi, the 30th April, 2026 No. 21/2026-Central Excise G.S.R. 326(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 “Nil” shall be substituted. 2. This notification shall come into force with effect from 1st May, 2026. [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. 18/2026-Central Excise dated 11th April, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),vide number G.S.R. 276(E), dated 11th 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.

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