India has reimposed windfall tax (or special additional excise) duty on domestically produced crude oil. The tax has been reintroduced at Rs 6,400 per tonne on domestically produced crude oil. On the other hand, the levy on the export of diesel has been scrapped. The central government has made no changes to the windfall tax exemption given to petrol and ATF in the last announcement on April 4, 2023. On April 4, 2023 the central government scrapped windfall tax on domestically produced crude oil and petrol. The windfall tax on the export of diesel was halved to Rs 0.50 per litre. The latest move to reimpose windfall tax on crude oil means that now only domestically produced crude oil will attract a windfall tax of Rs 6,400 per tonne while petrol, diesel and ATF will remain exempt. As per the notification issued by the Central Board of Indirect Taxes and Customs, the revised duty is be applicable from April 19, 2023.