TaxTMI 
TaxTMI 
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. .
ELECTRICITY TAX CLAIMED BY STATE ELECTRICITY BOARD
18 Jan 2017 
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Electricity duty exemption: eligibility and refund for export-oriented units may depend on state package schemes and criteria.
Whether EOUs qualify for exemption or refund of electricity duty charged by State Electricity Boards hinges on state package incentive schemes: electricity duty is distinct from tax, and relief (exemption or refund) is granted under state industrial promotion conditions and administrative criteria; claimants should verify their state scheme, and the availability of such relief may be affected by the national indirect tax regime. (AI Summary)
Whether EOUs qualify for exemption or refund of electricity duty charged by State Electricity Boards hinges on state package incentive schemes: electricity duty is distinct from tax, and relief (exemption or refund) is granted under state industrial promotion conditions and administrative criteria; claimants should verify their state scheme, and the availability of such relief may be affected by the national indirect tax regime. (AI Summary)