The Central Board of Indirect Taxes and Customs (CBIC) on June 10, 2026, issued a notification to amend notification no. 11/2017-Central Excise, dated June 30, 2017, related to the levy of central tax on the intra-State supply of services.
The notification amends the existing table by inserting new entries (Sl. Nos. 5E to 5H) covering ethanol-blended petrol variants with ethanol content of 22%, 25%, 27%, and 30%. Each blend specifies the proportion of motor spirit (petrol) and ethanol, requires that applicable duties/taxes have been paid on both components, and must conform to Bureau of Indian Standards specification IS 19850. All these newly added categories attract a Nil rate.
Additionally, Explanation 2 is updated to include references to the newly inserted entries (5E, 5F, 5G, and 5H) alongside the existing ones.
[Notification No. 26/2026-Central Excise]
