SAED on diesel exports cut to ₹16 per litre and on ATF exports to ₹10.5 per litre from 1 October 2026: Notifications 52 and 53/2026-Central Excise
Two Central Excise notifications dated 30 September 2026 revise the Special Additional Excise Duty on exports of diesel and Aviation Turbine Fuel with effect from 1 October 2026: diesel from ₹20 to ₹16 per litre and ATF from ₹15 to ₹10.5 per litre. The notifications issued since 3 August show the rate on diesel falling from ₹24 and on ATF from ₹22.
Key facts
In 30 seconds
- Notification No. 52/2026-Central Excise substitutes “Rs. 16 per litre” against serial number 2 of Notification No. 06/2026-Central Excise.
- Notification No. 53/2026-Central Excise substitutes “Rs. 10.5 per litre” against serial number 1 of Notification No. 08/2026-Central Excise.
- Both are dated 30 September 2026 and take effect from 1 October 2026.
- The rates they replace, fixed on 16 September 2026, were ₹20 per litre and ₹15 per litre.
- Serial number 1 of Notification No. 06/2026-Central Excise is not touched; it stays at ₹0.5 per litre, as fixed on 16 September 2026.
हिंदी में सार
30 सितंबर 2026 की दो Central Excise अधिसूचनाओं (52/2026 और 53/2026) से डीज़ल और ATF के निर्यात पर Special Additional Excise Duty घटाई गई है, जो 1 अक्टूबर 2026 से लागू है। डीज़ल पर दर ₹20 से घटकर ₹16 प्रति लीटर और ATF पर ₹15 से घटकर ₹10.5 प्रति लीटर हो गई है। 3 अगस्त 2026 को ये दरें क्रमशः ₹24 और ₹22 प्रति लीटर थीं।
Before and now
Diesel ₹20; ATF ₹15 — fixed on 16 September 2026.
Diesel ₹16; ATF ₹10.5 — from 1 October 2026.
What has been notified
The Central Government issued two notifications on 30 September 2026 under section 5A of the Central Excise Act, 1944 read with section 147 of the Finance Act, 2002. CBIC lists them as revising the Special Additional Excise Duty (SAED) on exports of diesel and of Aviation Turbine Fuel (ATF). Both take effect from 1 October 2026.
| Notification | What it amends | Earlier rate | Rate from 1 October 2026 |
|---|---|---|---|
| No. 52/2026-Central Excise (diesel) | S. No. 2 of the Table in Notification No. 06/2026-Central Excise dated 26 March 2026 | Rs. 20 per litre | Rs. 16 per litre |
| No. 53/2026-Central Excise (ATF) | S. No. 1 of the Table in Notification No. 08/2026-Central Excise dated 26 March 2026 | Rs. 15 per litre | Rs. 10.5 per litre |
The notification text refers to the entries only by serial number; the product names are taken from CBIC’s description of the two notifications.
The rate trail since August
The two principal notifications have been amended several times since the beginning of August. Read together, the amending notifications give this trail:
| Notifications dated | In force | Diesel (06/2026-CE, S. No. 2) | ATF (08/2026-CE, S. No. 1) | 06/2026-CE, S. No. 1 |
|---|---|---|---|---|
| 3 August 2026 (Nos. 40 and 41) | On publication | Rs. 24 | Rs. 22 | Rs. 3.5 |
| 14 August 2026 (Nos. 43 and 44) | 15 August 2026 | No change (Rs. 24) | Rs. 19.5 | Nil |
| 1 September 2026 (Nos. 46 and 47) | On publication | No change (Rs. 24) | Rs. 19 | Rs. 1.5 |
| 16 September 2026 (Nos. 49 and 50) | On publication | Rs. 20 | Rs. 15 | Rs. 0.5 |
| 30 September 2026 (Nos. 52 and 53) | 1 October 2026 | Rs. 16 | Rs. 10.5 | No change (Rs. 0.5) |
All rates are per litre. In about two months the rate on diesel has come down from Rs. 24 to Rs. 16, and on ATF from Rs. 22 to Rs. 10.5.
A third notification in the same series
A separate entry — serial number 2 of Notification No. 11/2026-Central Excise dated 26 March 2026, issued under section 5A read with section 112 of the Finance Act, 2018 — was revised alongside on the earlier dates: Rs. 1.5 per litre on 3 August (No. 42), Nil from 15 August (No. 45), Rs. 1 per litre on 1 September (No. 48) and Nil on 16 September (No. 51). Notifications 52 and 53 do not change it.
What exporters should do
- Apply Rs. 16 per litre on diesel and Rs. 10.5 per litre on ATF to exports from 1 October 2026.
- For clearances between 16 and 30 September 2026, the rates of Notifications 49 and 50 (Rs. 20 and Rs. 15) apply.
- These rates have been revised roughly every fortnight since August, so check the latest notification before each clearance.
Questions and answers
What is the SAED on diesel exports from 1 October 2026?
Rs. 16 per litre, under Notification No. 52/2026-Central Excise dated 30 September 2026. The earlier rate, fixed on 16 September 2026, was Rs. 20 per litre.
What is the rate on ATF exports?
Rs. 10.5 per litre from 1 October 2026, under Notification No. 53/2026-Central Excise. The earlier rate was Rs. 15 per litre.
Which notifications are being amended?
Notification No. 06/2026-Central Excise (serial number 2) and Notification No. 08/2026-Central Excise (serial number 1), both dated 26 March 2026.
How have the rates moved since August?
On diesel: Rs. 24 per litre from 3 August, Rs. 20 from 16 September and Rs. 16 from 1 October 2026. On ATF: Rs. 22, Rs. 19.5, Rs. 19, Rs. 15 and now Rs. 10.5 per litre.
Published 30 September 2026. Updated 13 October 2026. This report is for general information and is not professional advice. Read the source document before acting on it.