Sl. No.

Chapter or heading or sub-heading or tariff item of the First Schedule

Description of goods

Rate

(1)

(2)

(3)

(4)

1.

24

All Goods

Nil

2.

2710

Motor spirit commonly known as petrol,-

(i)                intended for sale without a brand name;

(ii)             other than those specified at (i)

Rs. 8.48 per litre

Rs. 9.66 per litre

3.

27101930

High speed diesel (HSD),-

(i)                intended for sale without a brand name;

(ii)             other than those specified at (i)

Rs. 10.33 per litre

Rs. 12.69 per litre

4.

2710

5% ethanol blended petrol that is a blend, -

(i)                consisting, by volume, of 95% motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 5% ethanol on which the appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid; and

(ii)             conforming to Bureau of Indian Standards specification 2796.

Explanation. - For the purposes of this entry: -

(a)  "appropriate duties of excise" shall mean the duties of excise as leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty of excise leviable under the Finance (No.2) Act, 1998 (21 of 1998) and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002), read with any relevant exemption notification for the time being in force,

(b)  "appropriate central tax, State tax, Union territory tax and integrated tax" shall mean the central tax, State tax, Union territory tax and integrated tax as leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017), State Goods and Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act, 2017(14 of 2017) and the Integrated Goods and Services Tax Act, 2017(13 of 2017).

Nil

5.

2710

10% ethanol blended petrol that is a blend, -

(i)                consisting, by volume, of 90% Motor spirit, (commonly known as petrol), on which the appropriate duties of excise have been paid and of 10% ethanol on Nil which the appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid and;

(ii)             conforming to Bureau of Indian Standards specification 2796.

Explanation. - For the purposes of this entry: -

(a)  "appropriate duties of excise" shall mean the duties of excise leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty of excise as leviable under the Finance (No.2) Act, 1998 (21 of 1998) and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002), read with any relevant exemption notification for the time being in force,

(b)  "appropriate central tax, State tax, Union territory tax and integrated tax" shall mean the central tax, State tax, Union territory tax and integrated tax as leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017), State Goods and Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act, 2017(14 of 2017) and the Integrated Goods and Services Tax Act, 2017(13 of 2017).

Nil

6.

2710

High speed diesel oil blended with alkyl esters of long chain fatty acids obtained from vegetable oils, commonly known as bio -diesels, up to 20% by volume, that is, a blend, consisting 80% or more of high speed diesel oil, on which the appropriate duties of excise have been paid and, up to 20% bio -diesel on which the appropriate the appropriate central tax, State tax, Union territory tax or integrated tax, as the case maybe, have been paid.

Explanation. - For the purposes of this entry: -

(a)  "appropriate duties of excise" Nil shall mean the duties of excise as leviable under the Fourth Schedule to the Central Excise Act, 1944 (1 of 1944), the additional duty of excise leviable under section 133 of the Finance Act, 1999 (27 of 1999)and the special additional excise duty leviable under section 147 of the Finance Act, 2002 (20 of 2002), read with any relevant exemption notification for the time being in force,

(b)  "appropriate central tax, State tax, Union territory tax and integrated tax" shall mean the central tax, State tax, Union territory tax and integrated tax as leviable under the Central Goods and Services Tax Act, 2017 (12 of 2017), State Goods and Services Tax Act of the State concerned, the Union Territory Goods and Services Tax Act, 2017(14 of 2017) and the Integrated Goods and Services Tax Act, 2017(13 of 2017).

Nil

7.

2710 19 20

Aviation Turbine Fuel drawn by operators or cargo operators from the Regional Connectivity Scheme (RCS) airports

2%

8.

2711 11 00

Liquefied natural gas

Nil

9.

2711 21 00

Natural gas (other than compressed natural gas)

Nil

10.

2710 12 11
2710 12 12
2710 12 13
2710 12 19
2710 12 20
2710 12 90

All goods other than goods at Sl. Nos. 2, 4 and 5.

Nil