Lifecycle
- Effective
- Last change
Country / jurisdiction: India · Year: 2008 · Status: In force · Level: National · Type: Voluntary
Fuel taxation for gasoline and diesel in India includes three main components: a fuel excise duty, additional surcharges or cess and a sales tax (VAT).
The fuel excise duty, levied by the central government, is based on volume and is uniform across the country and consists of the Basic Excise Duty, an Additional Excise Duty, a Special Excise Duty and the Road and Infrastructure Cess. It stood at at INR 19.9 (USD 0.27) per litre for petrol and INR 15.80 (USD 0.21) per litre for diesel fuel as of mid-2022.
The VAT on fuels is levied at the subnational level and its rate considerably varies across states. States further levy different surcharges or additional cess which are calculated either as a percentage of the VAT or a fixed amount. As a result, the overall level of fuel taxation varies across India.
Official source: https://pib.gov.in/PressReleasePage.aspx?PRID=1838455
Source
https://www.iea.org/policies/16910Canonical document at the regulator. Always cite this URL — not the Vantage detail page — in compliance evidence.