Section 3(2) in Maharashtra Electricity Duty Act, 2016
(2)Electricity duty shall not be levied on the consumption charges or energy consumed,-(i)by the State Government excluding the public undertakings;(ii)by the Central Government excluding the public undertakings;(iii)for the purposes of, or in respect of a school or college or institution imparting education or training, students' hostels, hospitals, nursing homes, dispensaries, clinics, public streets lighting, public water works, sewerage systems, public gardens including zoos, public museums, administrative offices forming whole or, as the case may be, a part of system run by any local bodies constituted under any law for the time being in force in the State of Maharashtra;(iv)by the Government hostels;(v)by any licensee, or by any other person engaged in the business of supplying electricity to the public under the Electricity Act, for the purposes directly connected with construction, maintenance, operation of any transmitting and distributing system, including the losses incurred therein;(vi)by any generating company for the purposes directly connected with construction, maintenance and operation of generating plant;(vii)where the energy is generated by any person for the purpose of supplying it for the use of vehicles or vessels excluding Metro and Monorail;(viii)where the electricity is generated at a voltage not exceeding 100 volts.
