Petroleum Planning & Analysis Cell

Table Posted: (9/10/2018)

CENTRAL EXCISE AND CUSTOMS TARIFF TABLE (w.e.f 5.10.2018)

CUSTOMS CENTRAL EXCISE
Basic Additional Additional Basic Special Additional Excise
Particulars Customs Duty Customs Customs Excise Duty Additional Duty (Road and
Duty (CVD) Duty Excise Duty infrastructure
Cess)

NON GST GOODS

NIL + Rs. 50/MT as Nil+ Cess @ 20%
Crude Petroleum Nil - - -
NCCD +Rs.50/ MT as NCCD

Rs.2,98/ltr. +
Petrol 2.50% Rs.8.00/ltr. Rs.2.98/ltr Rs.7.00/ltr Rs.8.00/ltr.
Rs.7.00/ ltr SAD

Rs.4.16/ltr. +
Petrol (branded) 2.50% Rs.8.00/ltr. Rs.4.16/ltr Rs.7.00/ltr Rs.8.00/ltr.
Rs.7.00/ ltr SAD

Rs.4.83/ltr+
High Speed Diesel 2.50% Rs.8.00/ltr. Rs.4.83/ltr Rs.1.00/ltr Rs.8.00/ltr.
Rs.1.00/ ltr

Rs.7.19/ltr+
High Speed Diesel (branded) 2.50% Rs.8.00/ltr. Rs.7.19/Ltr Rs.1.00/ltr Rs.8.00/ltr.
Rs.1.00/ ltr

Aviation Turbine Fuel 5.00% 14% - 14% - -

Liquefied Natural Gas 2.50% Nil - Nil - -

Natural Gas[Gasious state] 5.00% Nil - Nil - -

Natural Gas[Compressed] 5.00% 14.00% - 14.0% - -

GST GOODS
Customs
Particulars Basic CVD (in lieu of IGST)
Customs Duty
Domestic Nil 5.00%
LPG
Non - Domestic 5.00% 18.00%

PDS Nil 5.00%

Kerosene
Non PDS 5.00% 18.00%

Fertilizer Nil 18.00%

Naphtha
Non- Fertilizer 5.00% 18.00%

Domestic Nil 5.00%

Butane / Propane
Non-Domestic 2.50% 18.00%

Bitumen & Asphalt 5.00% 18.00%

Fertilizer Nil 18.00%

Furnace Oil
Non- Fertilizer 5.00% 18.00%

Light Diesel Oil 5.00% 18.00%

Low Sulphur Heavy Fertilizer Nil 18.00%

Stock/ HPS & other
Res. Non- Fertilizer 5.00% 18.00%

Lube oil/greases 5.00% 18.00%

Petroleum Coke 10.00% 18.00%

Petroleum Jelly 5.00% 18.00%

Transformer Oil 5.00% 18.00%

Waxes all types 5.00% 18.00%

NOTE:
1. In addition to the above , 10% Social Welfare Surcharge (3% in case of petrol and diesel) is also applicable on the total duties of Customs (excluding CVD in lieu of IGST).
2.In case of ATF , Basic Excise Duty /Additional Customs Duty (CVD) is 2% in place of 14%, for supply to schedule commuter airlines(SCA) from the regional connectivity scheme (RCS)airports.