Transport

The Central Board of Indirect Taxes and Customs (“CBIC”), through Notification No. 31/2026-Central Excise dated 15 June 2026, has amended Notification No. 08/2026-Central Excise dated 26 March 2026 to increase the effective rate of Special Additional Excise Duty (“SAED”) applicable on exports of Aviation Turbine Fuel (“ATF”). Effective from 16 June 2026, the duty has been increased from Rs 9.5 per litre to Rs 12.5 per litre.

India’s maritime sector stands at a historic turning point. On 15th March, 2026, the Merchant Shipping Act, 2025 came into force, repealing the Merchant Shipping Act, 1958, a law framed in the final years of British rule and amended 18 times over six decades.

International aviation services operate within a complex, multidimensional structure which resultsfrom the intersection of treaty obligations, bilateral agreements, and, most importantly, domestic regulations.