The Government of Maharashtra notified on 19th January, 2024 regarding publication of the Maharashtra Electricity Duty (Amendment) Act, 2023,
The amended Act introduces a new Section 15A, aiming to remove doubts regarding the imposition of taxes on the consumption or sale of electricity in specific circumstances. The final section pertains to the removal of an entry in the schedule appended to the principal Act related to Mono and Metro Rail.
The section clarifies and specifies the exemption of taxes on the consumption or sale of electricity in specific circumstances. It explicitly states that the Act shall not impose or authorize the imposition of tax on electricity consumed by the Government of India or sold to the Government for its consumption, or on electricity consumed in the construction, maintenance, or operation of any railway of the Government of India, Metro Rail, or Mono Rail, or sold for consumption in the construction, maintenance, or operation of any railway, Metro Rail, or Mono Rail. This section provides clear exemptions to ensure that certain government-related electricity consumption and sales are not subject to taxation under the Maharashtra Electricity Duty Act, 2016. This clarification aims to avoid any ambiguity and ensure that the Act’s provisions are interpreted and applied accurately.
