Levy of electricity duty on consumption or supply of energy

(1) There shall be levied and paid to the State Government on the energy, generated from any source, consumed by the Board, any licensee, electricity trader or generating company or supplied by the Board, such licensee, trader or company to the consumer, a duty to be called the electricity duty, in the following manner, namely:- (i) domestic consumers -@ 3%, (ii) non domestic non-commercial consumers -@ 3%, (iii) agricultural/irrigation or allied activities supply consumers -@ 10%, (iv) commercial consumers -@ 8% (v) industrial consumers,- (a) small industrial consumers -@ 9%, (b) medium industrial consumers -@ 15%, (c) large industrial consumers (above 100 KW connected load) -@ 20% (vi) water pumping supply consumers -@ 10%, (vii) bulk supply consumers -@ 10%, (viii) street lighting supply consumers -@ 10%, (ix) temporary metered supply consumers -@ 4%, (x) other category of consumers not covered under clauses (i) to (ix) above -@ 10% and , (xi) In case of electrical energy generated by diesel generating sets (or by what so ever mode) for use of construction of power projects or captive/ standby for own consumption by the licensee or consumer, electricity duty per unit : -@ 30 paise: Provided that the percentage mentioned against each categories shall be applicable on energy charges only (excluding meter rent, service charges etc.). (2) Nothing in section 3 shall apply to the consumption or sale of electricity which is- (a) consumed by the Government of India, State Government or sold to the Government of India or other Government(s) within the territories of Indian Union for consumption or sale by that Government or other utilities engaged in power sector; or (b) consumed in the construction, maintenance or operation of any railway by the Government of India or a railway company operating that railway, or sold to that Government or any such railway company for consumption in the construction, maintenance or operation of any railway; or (c) consumed by a licensee or by consumer generating energy for their own consumption; provided the capacity of generator does not exceed 10 KW. (3) For the purpose of computing the electricity duty, the consumption shown by the meter, starting after the first meter reading date, after the issuance of the notification under sub-section (1) of section 3 shall be taken into account.