The Government of Maharashtra on January 19, 2024, issued the Maharashtra Electricity Duty (Amendment) Act, 2023, to further amend the Maharashtra Electricity Duty Act, 2016.
The following amendments have been stated:
• In section 3, which states “Duty on units of energy consumed”, in sub-section (2), in clause (vii), the words " excluding Metro and Monorail " shall be deleted.
• After section 15, which states “Power to make rules”, the following section shall be inserted, namely:
" 15A. Removal of Doubt-
For the avoidance of doubt, it is hereby declared that nothing in this Act shall be taken to impose or authorise the imposition of, tax on the consumption or sale of electricity (whether produced by a Government or other person) which is,
a) Consumed by the Government of India or sold to the Government of India for consumption by that Government, or
b) Consumed in the construction, maintenance or operation of any railway of the Government of India, Metro Rail or Mono Rail or sold for consumption in the construction, maintenance or operation of any railway, Metro Rail or Mono Rail. ".
[Notification No XIII of 2024]
