| 2715 |
w.e.f. 1 May 2022- BCD against all the tariff items of sub-heading 2715, the entry substituted by“5%”.
[Clause 98(b) of Finance Act 2022]
|
| IGST on All goods in this heading by SNo 38 in Sch III of Ntfn 01-IGST/28.06.2017
|
| Electricity duty, that is, power sector is outside the GST, Only electricity supply as services are in GST. |
| (Schedule rate is Rs. 2000 per 1000 kwh) |
| Policy changed to Free list from Restricted by 27-Ntfn(RE)/05.07.2013. |
| Basic Duty Exemption |
| (a) imported coal as fuel |
| (b) domestic coal as fuel |
| (c) mix of domestic gas/RLNG (Regasified Liquefied Natural Gas) as fuel |
| (d) RLNG as fuel
[SNo(162) in Ntfn 50-Customs/2017 dated 30.06.2017]
|
| (a) imported coal as fuel |
| (b) domestic coal as fuel |
| (c) mix of domestic gas/RLNG (Regasified Liquefied Natural Gas) as fuel |
| (d) RLNG as fuel
[SNo(163) in Ntfn 50-Customs/2017 dated 30.06.2017] |
| (a) imported coal as fuel |
| (b) domestic coal as fuel |
| (c) mix of domestic gas/RLNG (Regasified Liquefied Natural Gas) as fuel |
| (d) RLNG as fuel
(Read with Condition No. 15 below)
[Exemption Duty Ref by SNo(165) in Ntfn 50-Customs/2017]
[30/23.07.2024 – Exemption valid till 31 March, 2026]
Condition No. 15: The power producer shall produce a certificate from the jurisdictional Development Commissioner in the Department of Commerce, Ministry of Commerce and Industry, that no benefit of customs duty and Goods and Services Tax, as well as fuel-transportation related Goods and Service tax has been availed by the said power producer towards raw materials and consumables used in operation and maintenance of the power plant.
|
| IGST on All goods in this heading by SNo(104) in Ntfn 02-IGST/28.06.2017
|
