Download Document

English हिंदी
[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. 11/2018-Central Excise

New Delhi, the 2
nd
February, 2018
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 clause 110 of the Finance Bill, 2018 (4 of
2018), 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, the Central Government,
being satisfied that it is necessary in the public interest so to do, hereby exempts 5% ethanol
blended petrol that is a blend, -
(a) consisting, by volume, of 95% motor spirit (commonly known as petrol), on which
the appropriate duties of excise have been paid and, of 5% ethanol on which the appropriate
central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid;
and
(b) conforming to Bureau of Indian Standards specification 2796,
from the whole of the additional duty of excise (Road and Infrastructure Cess) leviable
thereon under the aforesaid clause of the Finance Bill, 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 clause 110 of the Finance Bill, 2018 (4 of 2018) and the special
additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of
2002), 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).
[F. No. 334/04/2018-TRU]

(Gunjan Kumar Verma)
Under Secretary to the Government of India
notifications no 11 2018 ce | iKargos