section 3B
Levy of duty on certain energy generated
The Andhra Pradesh Electricity Duty (Amendment) Act, 2026Tax20269 sections
Statutory text
B .(1) Every person or a generating company who generates energy and uses for his own purpose shall pay every month to the State Government, a duty calculated at the rate of twenty five paise per unit of energy on and in respect of such energy consumed during the previous month: Provided that no duty shall be le- viable in respect of the energy consumed in the auxiliaries of the generating plant.
- (2) The State Government, may, by notification specify from time to time the minimum aggregate capacity of the generating plant from which the energy generated and used shall attract levy of duty under sub-section
- (1) thereof.
- (3) The State Government, may, by notification exempt either permanently or for a specified period any person or a, generating company from payment' of the wholc or part of the duty payable under sub-section
- (1) subject to such terms and conditions as may be spacif ied in - the said notification. "
Study data processing for this section.
PDF: pending for this language.