The Government of Jammu and Kashmir on April 10, 2026, issued a notification regarding the revision of Tax and Cess on Diesel Oil.
The following has been stated:-
•The Government of Jammu & Kashmir has revised the tax structure on diesel under the Motor Spirit and Diesel Oil (Taxation of Sales) Act, Samvat 2005.
•This change partially modifies notification S.O. 76 of March 27, 2025.
•Diesel oil will now be taxed at a rate of 16% minus ₹2.50 per litre.
•Additionally, a cess of ₹1.00 per litre will be levied on diesel sales.
This notification shall come into force w.e.f. April 11, 2026.
The detailed notification is given in the document below.
[Notification No.: S.O.105]
