Power generation in SEZs: setup and supply rules define fiscal benefits, NFE treatment, licensing and tariff obligations. Developer/co developer power plants in SEZ non processing areas receive fiscal benefits only for initial setup and need not meet NFE; they may supply SEZ processing and non processing constituents, other SEZs and DTA. Processing area units and standalone plants are entitled to full fiscal benefits including duty free imports counted toward NFE. Distribution is a licensed activity under the Electricity Act, tariffs are governed by the Act, supplies to non processing areas or DTA may attract customs duty, separate metering and quarterly reporting are required, and distribution licensing follows State recommendation and SEZ Act notification.
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Provisions expressly mentioned in the judgment/order text.
Power generation in SEZs: setup and supply rules define fiscal benefits, NFE treatment, licensing and tariff obligations.
Developer/co developer power plants in SEZ non processing areas receive fiscal benefits only for initial setup and need not meet NFE; they may supply SEZ processing and non processing constituents, other SEZs and DTA. Processing area units and standalone plants are entitled to full fiscal benefits including duty free imports counted toward NFE. Distribution is a licensed activity under the Electricity Act, tariffs are governed by the Act, supplies to non processing areas or DTA may attract customs duty, separate metering and quarterly reporting are required, and distribution licensing follows State recommendation and SEZ Act notification.
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