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State of Himachal Pradesh - Section

Section 3 in Himachal Pradesh Electricity (Duty) Act, 2009

3. 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 or irrigation or alliedactivities supply consumers -@ 10%,
(iv) commercial consumers - @ 8%,
(v) industrial consumers, -  
(a) small industrial consumers - @ 9%,
(b) medium and large industrial consumers - @ 13%,
(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 categories of consumers not coveredunder clauses (i) to (ix) above - @ 10% and,
(xi) In case of electrical energy generated bydiesel generating sets (or by what so ever mode) for use ofconstruction of power projects or captive/standby for ownconsumption by the licensee or consumer, electricity duty perunit -@ 30 paise:
(xii) [ Consumers availing short term open accessfacility and availing power from Indian Energy Exchange (IEX)electricity duty per kwh. [Inserted by Act No. 4 of 2017, dated 7.3.2017.] - @51 paise.]
Provided that the percentage mentioned against each categories shall be applicable on energy charges only (excluding meter rent, services 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.