Section 3C(1) in The Rajasthan Electricity Duty Act, 1962
(1)There shall be levied for, and paid to, the State Government on the energy consumed by a consumer or by a person other than a supplier generating energy for his own use or consumption, a cess to be called "urban cess" at the rate of [fifteen paise] per unit:Provided that no cess under this section shall be levied on the energy,-(a)consumed by the Government of India;(b)consumed in the construction, maintenance or operation of any Railway by the Government of India;(c)consumed by a cultivator in agriculture operations;(d)consumed in areas outside the municipal area in the State;(e)consumed in domestic category in municipal area where consumption does not exceed 100 units per month;(f)consumed by the following classes of institutions, namely : -(i)hospitals or dispensaries, which are not maintained for private gain,(ii)recognized educational institutions, which are not maintained for private gain,(iii)places of public worship, subject to the condition that the exemption under this sub-clause shall not be applicable to energy consumed in buildings or part of buildings, used for commercial purposes;(g)generated at voltage not exceeding 100 volts.
