Vidhi Codex

The Andhra Pradesh Electricity Duty (Amendment) Act, 2026

The Andhra Pradesh Electricity Duty (Amendment) Act, 2026

Tax20269 sections

This Act amends the Andhra Pradesh Electricity Duty Act to regulate the taxation of electricity generated by private entities for their own use. It introduces a specific duty on self-generated energy, while granting the State Government the power to exempt certain entities from this payment in the public interest. Crucially, the Act provides retrospective legal validation for electricity duties collected between August 2021 and December 2024, effectively barring legal challenges or refund claims for those payments. It also establishes the framework for setting duty rates between 6 and 100 paise per unit and mandates legislative oversight for government notifications.

Start reading →Read full ActSections
  1. 1. Short title and commencement
  2. 2. Insertion of new section 3B
  3. 3. Omission of section 7 and insertion of section 7A
  4. 3A. Power to exempt
  5. 3B. Levy of duty on certain energy generated
  6. 4. Repeal of Ordinance 3 of 2003
  7. 7A. Validation of duty recovery
  8. 11. Validation
  9. 12. Power to issue Notifications

PDF: pending for this language.