Section 3B(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 "water conservation cess" at the rate of ten 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 in domestic category;(d)consumed by a cultivator in agriculture operations;(e)consumed by the following classes of institutions, namely: -(i)hospitals or dispensaries, which are not maintained for private gain,(ii)recognized educational institutions,(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;(f)is generated at voltage not exceeding 100 volts.
