Cess on High Speed Diesel (HSD) Oil and Petrol is levied as per the provisions of the Central Road Fund (CRF) Act, 2000 amended by the Finance Act from time to time. The funds accrued under the CRF during 2014-15, 2015-16 and 2016-17 were Rs 26,108 crore, Rs 69,809 crore and Rs 80,800 crore, respectively.
