MoF grants exemption from Special Additional Excise Duty on ATF with export condition

Mar 27, 2026 | by TeamLease RegTech Legal Research Team

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Finance & Taxation ComplianceThe Ministry of Finance (MoF) on March 26, 2026, exempted Aviation Turbine Fuel (ATF) falling under heading 2710 from the whole of Special Additional Excise Duty leviable under section 147 of the Finance Act, 2002. The exemption is subject to the condition that it shall not apply to goods cleared for export, except in cases where exports are made by Public Sector Oil Companies to Nepal, Bhutan, Bangladesh, and Sri Lanka. 

The notification has come into force with immediate effect. 

[Notification No. 09/2026-Central Excise]


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