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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY , PART II,
SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 05/2021-Central Excise

New Delhi, the 1
st
February, 2021
G.S.R. ……(E).- In exercise of the powers conferred by sub-section (1) of section 5A of the
Central Excise Act, 1944 (1 of 1944), read with section 112 of the Finance Act, 2018 (13 of
2018), the Central Government being satisfied that it is necessary in the public interest so to
do, hereby exempts 15% methanol blended petrol that is a blend, -
(a) consisting of motor spirit (commonly known as petrol), on which the appropriate
duties of excise have been paid and of methanol and co-solvents on which the appropriate
Central tax, State tax, Union territory tax or Integrated tax, as the case may be, have been paid;
and
(b) conforming to the Bureau of Indian Standards specification 17076,
from the whole of the additional duty of excise (Road and Infrastructure Cess) leviable thereon
under the aforesaid section of the Finance Act, 2018.
Explanation. - For the purposes of this notification, -
(a) appropriate duties of excise shall mean the duties of excise as leviable under the
Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty of
excise leviable under section 112 of the Finance Act, 2018 (13 of 2018), the special
additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002)
and the additional duty of excise (Agriculture Infrastructure and Development Cess)
leviable under clause 116 of the Finance Bill, 2021 (15 of 2021), which, by virtue of
the declaration made in the said Finance Bill under the Provisional Collection of Taxes
Act, 1931 (16 of 1931) has the force of law, read with any relevant exemption
notification for the time being in force; and
(b) appropriate Central tax, State tax, Union territory tax and Integrated tax shall mean
the Central tax, State tax, Union territory tax and Integrated tax as leviable under the
Central Goods and Services Tax Act, 2017 (12 of 2017), the State Goods and Services
Tax Act of the State concerned, the Union Territory Goods and Services Tax Act,
2017(14 of 2017) and the Integrated Goods and Services Tax Act, 2017(13 of 2017).
2. This notification shall come into force on the 2
nd
February, 2021.
[F. No. 334/--/2021-TRU]

(Rajeev Ranjan)
Under Secretary to the Government of India
notifications no 05 2021 ce | iKargos