Customs duty on electricity: revised per unit rates for SEZ to DTA supply and a certificate requirement limiting prior tax benefits. The notification amends exemption entries to set distinct customs duty rates for electrical energy supplied from SEZs to the DTA-differentiated by origin, SEZ area (Processing/Non Processing), plant capacity and fuel type-and inserts Condition 103 requiring a Development Commissioner certificate that no customs, excise or fuel transportation service tax benefits were availed for raw materials and consumables used in plant operation and maintenance.
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Customs duty on electricity: revised per unit rates for SEZ to DTA supply and a certificate requirement limiting prior tax benefits.
The notification amends exemption entries to set distinct customs duty rates for electrical energy supplied from SEZs to the DTA-differentiated by origin, SEZ area (Processing/Non Processing), plant capacity and fuel type-and inserts Condition 103 requiring a Development Commissioner certificate that no customs, excise or fuel transportation service tax benefits were availed for raw materials and consumables used in plant operation and maintenance.
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