Exemption of Road and Infrastructure Cess on Petrol and Diesel cleared for export

The CBIC vide Notification No. 11/2022-Central Excise dated June 30, 2022 has issued amendment in its earlier Notification No. 04/2019-Central Excise, dated July 06, 2019, which exempted the levy of Road and Infrastructure Cess as additional duty of excise on the Petrol and Diesel, in order to notify the non-applicability of such exemption on the goods cleared for export, w.e.f. July 1, 2022.

The Notification can be accessed at: https://taxinformation.cbic.gov.in/view-pdf/1009406/ENG/Notifications

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