Clean Energy Cess Rules establish a nationwide levy framework under Finance Act powers, effective from July commencement. Clean Energy Cess Rules, 2010 are made under Section 84 of the Finance Act, 2010 by Gazette notification, designating the instrument as the Clean Energy Cess Rules, 2010, extending to the whole of India and commencing on the first day of July, 2010, thereby establishing the statutory basis and territorial and temporal application for the clean energy cess regime.
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Provisions expressly mentioned in the judgment/order text.
Clean Energy Cess Rules establish a nationwide levy framework under Finance Act powers, effective from July commencement.
Clean Energy Cess Rules, 2010 are made under Section 84 of the Finance Act, 2010 by Gazette notification, designating the instrument as the Clean Energy Cess Rules, 2010, extending to the whole of India and commencing on the first day of July, 2010, thereby establishing the statutory basis and territorial and temporal application for the clean energy cess regime.
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