The CBIC vide Notification No. 10/2022- Central Excise dated June 30, 2022 has issued the exemption of the Road and Infrastructure Cess on export of Petrol and Diesel, leviable under Section 112, read with the Sixth Schedule of the Finance Act, 2018 (“the Finance Act”), in excess of the rate specified below, w.e.f. July 1, 2022, in a following manner:
|
S.No. (1) |
Chapter or Heading or sub–heading or tariff item (2) |
Description of goods
(3) |
Rate
(4) |
| 1 |
2710 |
Motor spirit, commonly known as petrol |
Rs. 1 per litre |
|
2 |
2710 |
High speed diesel oil |
Rs. 1 per litre |
Further, it has been clarified that, such exemption shall not be applicable on any goods other than the goods cleared for export.
The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009405/ENG/Notifications
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