"Consequent to imposition of Agriculture Infrastructure and Development Cess (AIDC) on petrol and diesel, Basic Excise Duty (BED) and Special Additional Excise Duty (SAED) rates have been reduced on them so that overall consumer does not bear any additional burden. Consequently, unbranded petrol and diesel will attract BED of ₹1.4, and ₹1.8 per litre respectively. The SAED on unbranded petrol and diesel shall be ₹11 and ₹8 per litre respectively. Also, branded petrol and diesel will attract BED of ₹2.6, and ₹4.2 per litre respectively. The SAED on unbranded petrol and diesel shall be ₹11 and ₹8 per litre respectively," said government.
The Agri Infra Development Cess will be applicable from 2 February, 2021.
Agri infra cess of 2.5% has been imposed on gold, silver and dore bars, 35% on apples, 5% on specified fertilizer, 1.5% on coal, lignite and peat, 30% on kabuli chana, 10% on peas, 50% on bengal gram/chick peas, 20% on lentil (mosur), 5% on cotton.
Agri infra cess of 100% has been imposed on alcoholic beverages.