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Untitled 1
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY,
PART II,
SECTION 3, SUB- SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 02/2026-Central Excise
New Delhi, the 1st February, 2026
G.S.R….(E).-In exercise of the powers conferred by sub-section (1) of section
5A of the
Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied
that it is necessary
in the public interest so to do, hereby makes the following further amendments
in the notification of
the Government of India in the Ministry of Finance (Department of Revenue) No.
11/2017-Central
Excise, dated the 30th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section
3, Sub-section (i) vide number G.S.R. 793(E), dated the 30th June, 2017,
namely:-
In the said notification,-
(a) in the Table,-
(i) against Sl. No. 3, in column (3), after item (ii), in the proviso, for
the figures
“2026”, the figures “2028” shall be substituted;
(ii) after Sl. No. 9 and the entries relating thereto, the following Sl. No.
and
entries shall be inserted, namely:-
| (1) |
(2) |
(3) |
(4) |
| "9A |
2711 21 00 |
Compressed Natural Gas (CNG) when
blended with Biogas or Compressed
Biogas (CBG)
Explanation:- For the purpose of
computation of excise duty under this
entry, value of such blended Compressed
Natural Gas (CNG) shall exclude the
value of Biogas or Compressed Biogas
(CBG) contained in such blended
Compressed Natural Gas (CNG) and the
amount of appropriate Central tax, State
tax, Union territory tax and Integrated
tax, as the case may be, paid on such
Biogas or Compressed Biogas (CBG) |
14%”;
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(b) after Annexure, in the proviso, in item (b), for the figures “2026”, the
figures “2028”
shall be substituted;
(c) after Explanation 2, the following explanation shall be inserted, namely:-
“Explanation 3.- For the purpose of goods described in column (3) against serial
number 9A
of the Table, “appropriate Central tax, State tax, Union territory tax and
Integrated tax”
means the Central tax, State tax, Union territory tax and Integrated tax
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), respectively.
”.
2. This notification shall come into force on the 2nd day of February, 2026.
[F. No. 334/05/2026-TRU]
(Dheeraj Sharma)
Under Secretary to the Government of India.
Note:- The principal notification No. 11/2017-Central Excise, dated the 30th
June, 2017 was
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number
G.S.R. 793(E), dated the 30th June, 2017 and was last amended vide notification
No. 01/2025-
Central Excise, dated the 1st February, 2025, published in the Gazette of India, Extraordinary, Part
II, Section 3, Sub- section (i) vide number G.S.R. 107 (E), dated the 1st
February, 2025.
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