ELECTRICITY TAX CLAIMED BY STATE ELECTRICITY BOARD

[Ramachandran Chandru]

Whether Industries covered under EOU scheme are eligible for exemption or refund of electricity tax claimed by state electricity boards for supplying electricity under commercial category. It is also to be ascertained whether electricity duty is different from tax. .

AI Summary

Discussion on EOU Scheme: Eligibility for Electricity Tax Exemption or Refund Amid GST Changes. Check State Incentive Schemes. A query was raised about whether industries under the Export Oriented Unit (EOU) scheme are eligible for exemption or refund of electricity tax claimed by state electricity boards. One participant clarified that electricity duty is distinct from tax. Another mentioned that states often offer incentive schemes, exempting electricity duty based on specific investment criteria set by State Industrial Promotion Councils, and advised checking the status in Tamil Nadu. A third participant noted that such schemes, including electricity duty refunds, exist but might be discontinued under the Goods and Services Tax (GST) regime.