CBIC Widens SAED Exemption List to Cover Petrol and Diesel Exports to Mauritius and Maldives
The Central Board of Indirect Taxes and Customs has introduced a fresh amendment broadening the geographical scope of the Special Additional Excise Duty exemption applicable to petrol and diesel exported by state-run oil marketing companies. This development brings two additional nations, Mauritius and Maldives, into the fold of countries eligible for this duty relief.
Background of the Amendment
Through Notification No. 32/2026-Central Excise dated 30th June 2026, the government has modified the earlier Notification No. 06/2026-Central Excise dated 26th March 2026. This modification has been carried out by invoking powers granted under Section 5A of the Central Excise Act, 1944, in conjunction with Section 147 of the Finance Act, 2002.
The government has clarified that this step has been undertaken keeping public interest in view, with the objective of continuing and expanding the SAED exemption benefit available on petrol and diesel exports handled by Public Sector Oil Companies.
What Has Actually Changed
The core change lies within paragraph 2, clause (b) of the original notification. Previously, the exemption applied only to exports destined for:
- Nepal
- Bhutan
- Bangladesh
- Sri Lanka
Following this amendment, the revised list now reads: