Levy and collection of cess.

Tax201121 sections

Statutory text

(1) There shall be levied and collected a cess for the purposes of this Act, on generation of electricity except on generation of renewable energy by the generating company at the generating station or at the captive generating plant or the stand by generating plant. (2) Such cess under sub-section (1) shall be levied and payable on the electricity generated in the State of Gujarat irrespective of the fact whether such electricity is consumed within the State or not. (3) Such cess under sub-section (1) shall be levied in such manner and at such rate not exceeding Rs. 0.20 per unit of the electricity generated as may be prescribed. (4) The State Government may by notification in the Official Gazette, exempt from payment of the cess, the generating company having aggregate installed capacity of not more than one thousand kilowatts. (5) The cess levied under sub-section (1) shall be payable by the generating company.

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