On crude oil, the windfall tax has been raised from the existing Rs 1,700 per tonne to Rs 2,100 per tonne. On high-speed diesel for exports, the windfall tax has been raised from Rs 5 per litre to Rs 7.5 per litre. On aviation turbine fuel, the windfall tax has been raised from Rs 1.5 per litre to Rs 4.5 per litre. The revised tax rate is effective from January 3, 2023, according to Central Board of Indirect Taxes and Customs.