Excise (Special Provisions) Duty

Excise (Special Provisions) Duty

1) Canned Beer
Excise (Special Provisions) Duty applicable on canned beer will be removed.

2) Sugar tax on sweetened beverages
Excise duty based on the quantum of sugar contained will be introduced for the beverages with added sugar.

This duty applicable for beverages classified under HS Code 22.02

The rate will be 50 cts per gram of sugar

3) Plastic resin
Excise duty on plastic resin will be introduced at Rs.10 per Kg.

This duty will be applicable for items classified under the HS Codes 3901.10, 3901.20, 3902.10, 3903.11 and 3904.10

4) Motor vehicles
Ad-valorem rate of excise duty on motor vehicles will be removed

Excise duty will be applied based only on the Engine Capacity (cubic centimeter (cm3 )) for petrol and diesel motor vehicles

Excise duty base for electric vehicles will be the motor power of the engine (kilowatt (Kw))

The rate for Engine capacity based excise duty on petrol fuel & petrol hybrid motor cars are as follows.
Engine capacity Petrol fuel (Rs. Per cm3 ) Petrol hybrid (Rs. Per cm3 )
≤ 1000cm3 1,750 1,250

1000cm3 < x ≤ 1300 cm3 2,750 2,000 1300cm3 < x ≤ 1500 cm3 3,250 2,500 1500cm3 < x ≤ 1600 cm3 4,000 3,000 1600cm3 < x ≤ 1800 cm3 5,000 4,500 1800cm3 < x ≤ 2000 cm3 6,000 5,000 2000cm3 < x ≤ 2500 cm3 7,000 6,000 2500cm 3 < x ≤ 2750 cm3 8,000 7,000 2750cm3 < x ≤ 3000 cm3 9,000 8,000 3000cm3 < x ≤ 4000 cm3 10,000 9,000 4000 cm3 < 11,000 10,00 5) The rate for Engine capacity based excise duty on diesel fuel & diesel hybrid motor cars are as follows: Engine capacity Diesel fuel (Rs. Per cm3 ) Diesel hybrid (Rs. Per cm3) ≤ 1500cm3 4,000 3,000 1500cm3 < x ≤ 1600 cm3 5,000 4,000 1600cm3 < x ≤ 1800 cm3 6,000 5,000 1800cm3 < x ≤ 2000 cm3 7,000 6,000 2000cm3 < x ≤ 2500 cm3 8,000 7,000 2500cm3 < x ≤ 2750 cm3 9,000 8,000 2750cm3 < x ≤ 3000 cm3 10,000 9,000 3000cm3 < x ≤ 4000 cm3 11,000 10,000 4000 cm3 < 12,000 11,000 6) Duty rates for Electric vehicles are as follows: Motor power Unregistered (brand new) vehicle (Rs.Per kw) Used vehicle (Rs. Per kw) ≤ 50 Kw 7,500 15,000 50Kw < x ≤ 100 Kw 12,500 25,000 100 Kw < x ≤ 200 Kw 25,000 40,000 200 Kw 40,000 55,000 7) Duty rates for three wheelers are as follows: i. Petrol - Rs.2,100 per cm3 ii. Diesel - Rs.1,250 per cm3 iii. Electric Unregistered (brand new) - Rs.7,500 per Kw Registered (used) - Rs.10,000 per Kw 8) Applicable duty will be revised for off-road electric sports vehicles classified under HS Code 8703.10.11, 8703.10.19,8703.10.21, 8703.10.29 to facilitate promotion of sports tourism 9)Vehicle permits for public sector employees 10) Upper ceiling of excise duty concession of vehicle permits for public sector employees will be defined in rupee value without changing the existing concession rate. 11) Upper ceiling of CIF value of imported vehicles will be removed 12) Restriction on transferability will be removed

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