Notification No. 31/2026-Central Excise, Dated 15-06-2026
The Central Government has issued a notification amending Notification No. 08/2026-Central Excise dated 26-03-2026 to revise the rate of Special Additional Excise Duty (SAED) applicable to Aviation Turbine Fuel (ATF).
1. Revised Duty Rate
The amendment substitutes the existing rate specified against Serial No. 1 of the notification with a revised rate of:
₹12.5 per litre
Accordingly, Special Additional Excise Duty on Aviation Turbine Fuel shall be levied at the revised rate.
2. Effective Date
The revised SAED rate shall come into force from:
16 June 2026
Therefore, all clearances of Aviation Turbine Fuel on or after this date will attract duty at the rate of ₹12.5 per litre.
3. Impact of the Amendment
The notification increases the Special Additional Excise Duty burden on Aviation Turbine Fuel and will be relevant for:
-
- Oil marketing companies;
- Refiners;
- Aviation fuel suppliers; and
- Other stakeholders engaged in the supply chain of ATF.
4. Objective of the Notification
The amendment revises the applicable Special Additional Excise Duty on Aviation Turbine Fuel by prescribing a duty rate of ₹12.5 per litre with effect from 16-06-2026, thereby modifying the duty structure applicable to ATF under the Central Excise framework.
