Financial Act, 2024

1/- per litre
 2710.12.20 Hexane (Food grade) Rs. 1/- per litre
 2710.12.90 Other Rs. 1/- per litre
 --Other:
 2710.19.30 High Speed Diesel Rs. 1/- per litre
 2710.19.50 Fuel oil (Furnace oil) 0.5%
 2710.19.60 Base oil (used for making mobil) 0.5%
 2710.19.70 Jute batching oil and textile oil 0.5%
 2710.19.80 Lubricating oil 1%
 Other
 2710.19.91 Spindle oil 0.5%
 2710.19.92 Transformer oil 0.5%
 2710.19.93 Mineral turpentine oil 0.5%
 2710.19.94 Oil used in processing of rubber 0.5%
 2710.19.95 Liquid paraffin oil 0.5%
 2710.19.96 White oil 0.5%
 2710.19.99 Other 1%
 2710.20.00 -Oils from petroleum oils and oils obtained from bituminous minerals (other than crude) and preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations, containing biodiesel, excluding waste oils 1%
 -Waste oils:
 2710.91.00 --Containing polychlorinated biphenyls (PCBS), polychlorinated terphenyls (PCTS) or polybrominated biphenyls (PBBS) 1%
 2710.99.00 --Other 1%
 27.13 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.
 -Petroleum coke:
 2713.11.00 --Not calcined 0.5%
 2713.12.00 --Calcined 0.5%

Schedule-2

(Relating to Section 8)

Road Construction Fee

(1) A road construction fee as follows shall be levied on the following vehicles and modes of transport (including unassembled ones) at the customs point at the time of import, and on domestically produced vehicles and modes of transport at the time of registration:-

 Heading Sub-heading Description of Goods Fee

 87.02 Motor vehicles for the transport of ten or more persons, including the driver.
 -With only compression-ignition internal combustion piston engine (diesel or semi-diesel):
 8702.10.10 Buses (with more than 25 seats) 9%
 8702.10.20 Minibuses (with 15 to 25 seats) 9%
 8702.10.30 Micro buses (with 11 to 14 seats) 9%
 Other motor vehicles with only 10 seats:
 8702.10.41 In unassembled condition 10%
 8702.10.49 Other 10%
 --With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor for propulsion:
 8702.20.10 Buses (with more than 25 seats) 9%
 8702.20.20 Minibuses (with 15 to 25 seats) 9%
 8702.20.30 Micro buses (with 11 to 14 seats) 9%
 Other motor vehicles with only 10 seats:
 8702.20.41 In unassembled condition 10%
 8702.20.49 Other 10%
 -With both spark-ignition internal combustion piston engine and electric motor for propulsion:
 8702.30.10 Buses (with more than 25 seats) 9%
 8702.30.20 Minibuses (with 15 to 25 seats) 9%
 8702.30.30 Micro buses (with 11 to 14 seats) 9%
 Other motor vehicles with only 10 seats:
 8702.30.41 In unassembled condition 10%
 8702.30.49 Other 10%
 -With only electric motor for propulsion:
 8702.40.10 Buses (with more than 25 seats) 2.5%
 8702.40.20 Minibuses (with 15 to 25 seats) 2.5%
 8702.40.30 Micro buses (with 11 to 14 seats) 2.5%
 Other motor vehicles with only 10 seats:
 8702.40.41 In unassembled condition 5%
 8702.40.49 Other 5%
 -Other:
 8702.90.10 Buses (with more than 25 seats) 9%
 8702.90.20 Minibuses (with 15 to 25 seats) 9%
 8702.90.30 Micro buses (with 11 to 14 seats) 9%
 Other motor vehicles with only 10 seats:
 8702.90.41 In unassembled condition 10%
 8702.90.49 Other 10%
 87.03 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
 -Vehicles specially designed for travelling on snow; golf cars and similar vehicles
 8703.10.10 Vehicles specially designed for travelling on snow 10%
 8703.10.90 Other 10%
 -Other vehicles, with only spark-ignition internal combustion piston engine:
 --Of a cylinder capacity not exceeding 1,000 cc:
 Three-wheeled vehicles (auto rickshaw):
 8703.21.11 In unassembled condition Rs.