Bare Act

The Jharkhand Electricity Duty (Amendment) Act, 2011

The Jharkhand Electricity Duty (Amendment) Act, 2021, and its subsequent 2022 amendment, modify the Bihar Electricity Duty Act, 1948, as adopted by the State of Jharkhand. This legislation empowers the state government to adjust electricity duty rates and categories for various consumers, ensuring the tax structure remains responsive to economic conditions. It establishes specific duty percentages for domestic, commercial, and industrial electricity consumption, while explicitly exempting irrigation and agriculture. Furthermore, it introduces a specific framework for "captive consumption"—where industries generate their own power—setting distinct duty rates for mining and industrial units with captive power stations. This ensures the state can regulate and tax energy usage effectively across different economic sectors.

PDF: pending for this language.