Power generation in SEZs: fiscal benefits for approved generation; distribution requires licence and tariffs follow the Electricity Act. Guidelines regulate power generation, transmission and distribution in SEZs: developer/co developer plants in non processing areas receive fiscal benefits only for initial set up and need not meet NFE; units in processing areas (including captive or product generation and single stand alone plants) are entitled to full fiscal benefits under Section 26 and duty free inputs counted towards NFE. Distribution is a licensed activity under the Electricity Act, tariffs follow the Electricity Act and Rules, separate metering and quarterly reporting are required for processing to nonprocessing/DTA supplies, and distribution licences may be notified under Section 49 of the SEZ Act in consultation with the Ministry of Power.
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Provisions expressly mentioned in the judgment/order text.
Power generation in SEZs: fiscal benefits for approved generation; distribution requires licence and tariffs follow the Electricity Act.
Guidelines regulate power generation, transmission and distribution in SEZs: developer/co developer plants in non processing areas receive fiscal benefits only for initial set up and need not meet NFE; units in processing areas (including captive or product generation and single stand alone plants) are entitled to full fiscal benefits under Section 26 and duty free inputs counted towards NFE. Distribution is a licensed activity under the Electricity Act, tariffs follow the Electricity Act and Rules, separate metering and quarterly reporting are required for processing to nonprocessing/DTA supplies, and distribution licences may be notified under Section 49 of the SEZ Act in consultation with the Ministry of Power.
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