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Date: 2026-06-30 Category: Extra Ordinary State: Union Government Country: India

Central Excise Rate Notifications

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

**Executive Summary** This report summarizes Notifications No. 36/2026 and 37/2026 issued by the Ministry of Finance on June 30, 2026, to amend previous Central Excise regulations. These amendments revise specific excise duty rates for items listed in the tables of original notifications issued in March 2026. The revised rates are mandated to come into force starting July 1, 2026. **Key Points / Main Content** **Amendments to Notification No. 36/2026-Central Excise** * This notification amends the table of the principal notification No. 06/2026-Central Excise (dated March 26, 2026). * For serial number 1, the entry in column (4) is substituted with a rate of **Rs. 4 per litre**. * For serial number 2, the entry in column (4) is substituted with a rate of **Rs. 8.5 per litre**. **Amendments to Notification No. 37/2026-Central Excise** * This notification amends the table of the principal notification No. 08/2026-Central Excise (dated March 26, 2026). * For serial number 1, the entry in column (4) is substituted with a rate of **Rs. 7.5 per litre**. **Legal and Administrative Framework** * The notifications are issued under the powers conferred by Section 5A of the Central Excise Act, 1944, and Section 147 of the Finance Act, 2002. * The Central Government has deemed these changes necessary in the public interest. * The effective date for all mentioned rate substitutions is July 1, 2026. **Impact Analysis** **Manufacturers and Taxpayers of Excisable Goods** **Impact** These entities are directly affected by the revised duty rates. They will experience a change in the per-litre excise duty liability for the goods falling under the specified serial numbers in the amended notifications. **Action Required** Affected parties must update their billing and accounting systems to reflect the new rates (Rs. 4, Rs. 8.5, and Rs. 7.5 per litre) for all clearances occurring on or after July 1, 2026. **Central Excise Department / Revenue Authorities** **Impact** Tax authorities are responsible for the administration and collection of duties at the newly substituted rates. **Action Required** Regulatory bodies must update their records and assessment protocols to ensure compliance with the rates specified in notifications 36/2026 and 37/2026 as of the effective date.

Key Entities Referenced

Central Excise Act, 1944: The primary legislation under which the Central Government exercises powers to amend excise duty notifications, specifically via Section 5A. Finance Act, 2002: Referenced for Section 147, which grants the Central Government specific powers to levy or amend duties in the public interest. Ministry of Finance (Department of Revenue): The administrative body responsible for issuing these notifications to adjust central excise duty rates. Notification No. 06/2026-Central Excise: A core policy document amended by this notification to set new excise duty rates of Rs. 4 and Rs. 8.5 per litre. Notification No. 08/2026-Central Excise: A referenced policy document amended to substitute the existing excise duty rate with Rs. 7.5 per litre.
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-30062026-273949 CG-DxLx-xEG-I3D0H0x6x2x0 26-273949 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.ं 480] नई दिल्ली, मगं लिार, िनू 30 , 2026/ आषाढ 9, 1948 26/पौष 17, 1947 No. 480] NEW DELHI, TUESDAY, JUNE 30, 2026/ ASHADHA 9, 1948 /PAUSHA 17, 1947 वित्त मत्रं ालय (राजस्ि विभाग) अजधसचू ना नई दिल्ली, 30 जून, 2026 स. ं 36/2026-केन्द्रीय उत्पाि िल्ु क सा.का.जन. 537(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 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 में, सारणी म,ें (i) क्रम संख्या 1 के समक्ष, स्ट्तंभ (4) म,ें प्रजिजष्ट के स्ट्थान पर “4 रुपय ेप्रजत लीटर” प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी; (ii) क्रम संख्या 2 के समक्ष, स्ट्तंभ (4) म,ें प्रजिजष्ट के स्ट्थान पर “8.5 रुपय े प्रजत लीटर” प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी। 4861 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2. यह अजधसूचना 01 िलु ाई, 2026 से लागू होगी। [फा. स.ं 190349/13/2026-टीआरयू] धीरज शमा,ा अिर सविि टटप्पणी.- मलू अजधसूचना सं. 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 32/2026-केंरीय उत्पाि िल्ु क, दिनांक 30 िनू , 2026 द्वारा दकया गया था, िो दक भारत के रािपत्र, असाधारण, भाग II, खडं 3, उप-खंड (i) म,ें सा.का.जन.533(अ), दिनांक 30 िनू , 2026 के अतं गतच प्रकाजित की गई थी। MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 30th June, 2026 No. 36/2026-Central Excise G.S.R. 537(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. 4 per litre” shall be substituted; (ii) against serial number 2, in column (4), for the entry, the entry “Rs. 8.5 per litre” shall be substituted. 2. This notification shall come into force with effect from 1st 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. 32/2026-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.533(E), dated 30th June, 2026.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 अजधसचू ना नई दिल्ली, 30 जून, 2026 स.ं 37/2026-केन्द्रीय उत्पाद शुल्क सा.का.जन. 538(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 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 “7.5 रुपये प्रजत लीटर” प्रजिजष्ट प्रजतस्ट्थाजपत की िाएगी। 2. यह अजधसूचना 01 िलु ाई, 2026 से लागू होगी। [फा. स.ं 190349/13/2026-टीआरयू] धीरज शमा,ा अिर सविि टटप्पणी.- मलू अजधसूचना सं. 08/2026-केन्द्रीय उत्पाि िल्ु क, दिनांक 26 माच,च 2026, भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खडं (i) म ें सा.का.जन. 207(अ), दिनांक 26 माच,च 2026 द्वारा प्रकाजित की गई थी तथा अंजतम बार संिोधन अजधसूचना संख्या 31/2026-केंरीय उत्पाि िल्ु क, दिनांक 15 िनू , 2026 द्वारा दकया गया था, िो दक भारत के रािपत्र, असाधारण, भाग II, खंड 3, उप-खंड (i) म,ें सा.का.जन. 479 (अ), दिनांक 15 िून, 2026 के अतं गतच प्रकाजित की गई थी। NOTIFICATION New Delhi, the 30th June, 2026 No. 37/2026-Central Excise G.S.R. 538(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. 7.5 per litre” shall be substituted. 2. This notification shall come into force with effect from 1st 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. 31/2026-Central Excise dated 15th June, 2026 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 479(E), dated 15th 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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