Lok Sabha Question No. 1897 (UNSTARRED), answered on 2020-09-22
Subject: Tax Imposed on Electricity Charges
Ministry: POWER
Asked by: D.K. Suresh

## GOVERNMENT OF INDIA MINISTRY OF POWER

## LOK SABHA UNSTARRED QUESTION NO.1897 TO BE ANSWERED ON 22.09.2020

## TAX IMPOSED ON ELECTRICITY CHARGES

1897. SHRI D.K. SURESH:

Will the Minister of POWER be pleased to state:

- (a) the  tax  imposed  on  electricity  charges  by  different  States, State-wise;
- (b) whether  the  Government  has  any  proposal  to  unify  taxes  on electricity all over the country; and
- (c) if so, the details thereof?

## A N S W E R

THE  MINISTER  OF  STATE  (INDEPENDENT  CHARGE)  FOR  POWER, NEW & RENEWABLE ENERGY AND THE MINISTER OF STATE FOR SKILL DEVELOPMENT & ENTREPRENEURSHIP

( SHRI  R.K. SINGH)

(a) : The  State-wise  details  of  the  duty/taxes/cess/surcharge imposed on electricity  are provided at Annexure.

(b) & (c) : No, Sir. The  Constitution of  India  empowers  State Governments to impose Electricity Duty, subject to certain restrictions.

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## ANNEXURE

## ANNEXURE REFERRED TO IN REPLY TO PART (a) OF UNSTARRED QUESTION NO.  1897 TO BE ANSWERED IN THE LOK SABHA ON 22.09.2020

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Details of electricity duty/ taxes/ cess/ surcharge in various States / Union Territories

| Sl. No.                         | Name of States / UTs         | Domestic                                | Commer -cial                                              | Agricul- tural   | LT-Industry                                                                                                                 | HT- Industry   | Railway Traction   |
|---------------------------------|------------------------------|-----------------------------------------|-----------------------------------------------------------|------------------|-----------------------------------------------------------------------------------------------------------------------------|----------------|--------------------|
| 1 Andaman & Islands             | Nicobar (2017-18)            | Nil                                     | Nil                                                       | Nil              | Nil                                                                                                                         | Nil            | Nil                |
| 2                               | Andhra Pradesh (2017-18)     | 6 P/KWh                                 | 6 P/KWh                                                   | Nil              | 6 P/KWh                                                                                                                     | 6 P/KWh        | 6 P/KWh            |
| 3                               | Arunachal Pradesh (2017-18)  | Nil                                     | Nil                                                       | Nil              | Nil                                                                                                                         | Nil            | Nil                |
| 4                               | Assam(2018-19)               | 5%                                      | 5%                                                        | 5%               | 5%                                                                                                                          | 5%             | 5%                 |
| 5                               | Bihar (2017-18)              | 6%                                      | 6%                                                        | 4 P/KWh          | 6%                                                                                                                          | 6%             | 6%                 |
| 6                               | Chandigarh (2018- 19)        | 9 P/KWh                                 | 11 P/KWh                                                  | Nil              | 11 P/KWh                                                                                                                    | 11 P/KWh       | -                  |
| 7 Chhattisgarh (2017-18)        |                              | 8%                                      | 12%                                                       | Nil              | Upto 25 HP - 3% In excess of 25 HP upto 75 HP - 4% In excess of 75 HP upto 100 HP - 5% In excess of 100 HP upto 150 HP - 6% | 20%            | Nil                |
| 8 Dadra & Nagar Haveli(2017-18) |                              | Nil                                     | Nil                                                       | Nil              | Nil                                                                                                                         | Nil            | Nil                |
| 9 Daman & (2017-18)             | Diu                          | Nil                                     | Nil                                                       | Nil              | Nil                                                                                                                         | Nil            | Nil                |
| 10 Delhi (2017-18)              |                              | 5%                                      | 5%                                                        | 5%               | 5%                                                                                                                          | 5%             | 5%                 |
| 11 Goa                          | (2018-19)                    | 20 P/KWh                                | 70 P/KWh                                                  | 20 P/KWh         | 70 P/KWh                                                                                                                    | 70 P/KWh       | -                  |
| 12 Gujarat                      | (2017-18) Rural - 7.5% Urban | areas areas -15%                        | 25%                                                       | Nil              | 10%                                                                                                                         | 15%            | Nil                |
| 13                              | Haryana(2017-18)             | 10 P/KWh                                | 10 P/KWh                                                  | Nil              | 10 P/KWh                                                                                                                    | 10 P/KWh       | Nil                |
| 14 Himachal Pradesh (2018-19)   | 3%                           |                                         | 8%                                                        | 10%              | Small Industry 2% Medium Industry 7%                                                                                        | 11%            | 11%                |
| 15 Jammu & Kashmir (2017-18)    |                              | 10%                                     | 10%                                                       | 10%              | 10%                                                                                                                         | 10%            | 10%                |
| 16 Jharkhand 18)                | (2017- KWh/Month - 20 P/KWh  | Upto 250 Above 250 KWh/Month - 24 P/KWh | 250 KWh/Mo nth - 24 P/KWh Above 250 KWh/Mo nth - 30 P/KWh | 2 P/KWh          | 5 P/KWh                                                                                                                     | 5 P/KWh        | 15 P/KWh           |

- ………..2.

|   17 | Karnataka (2017- 18)     | 6%                                                | 6%                                                                             | Nil                                                       | 6%                                                                                                         | 6%                                                                                                         | 6%   |
|------|--------------------------|---------------------------------------------------|--------------------------------------------------------------------------------|-----------------------------------------------------------|------------------------------------------------------------------------------------------------------------|------------------------------------------------------------------------------------------------------------|------|
|   18 | Kerala (2018-19)         | 10%                                               | 10%                                                                            | 10%                                                       | 10%                                                                                                        | 10 P/KWh                                                                                                   | Nil  |
|   19 | Lakshadweep (2017-18)    | Nil                                               | Nil                                                                            | Nil                                                       | Nil                                                                                                        | Nil                                                                                                        | Nil  |
|   20 | Madhya Pradesh (2018-19) | Upto 100 KWh/Month - 9% above 100 KWh/Month - 12% | Upto 50 KWh/Month - 9% In excess of 50 KWh/Month - 15%                         | Nil                                                       | Upto 150 HP - 9%                                                                                           | 15%                                                                                                        | Nil  |
|   21 | Maharashtra (2017- 18)   | 16%                                               | 21% additional tax - 9.04 P/KWh                                                | Nil                                                       | 9.3% additional tax - 9.04 P/KWh                                                                           | 9.3% addl. tax - 9.04 P/KWh                                                                                | Nil  |
|   22 | Manipur (2017-18)        | Nil                                               | Nil                                                                            | Nil                                                       | Nil                                                                                                        | Nil                                                                                                        | Nil  |
|   23 | Meghalaya (2017- 18)     | 5 P/KWh                                           | 6 P/KWh                                                                        | 6 P/KWh                                                   | Upto15000 KWh/Month -5 paise /kwh Next 25000 KWh/Month - 4.5 paisa/kwh Above 40000 KWh/Month - 3 paisa/kwh | Upto15000 KWh/Month -5 paise /kwh Next 25000 KWh/Month - 4.5 paisa/kwh Above 40000 KWh/Month - 3 paisa/kwh | Nil  |
|   24 | Mizoram (2017-18)        | Nil                                               | Nil                                                                            | Nil                                                       | Nil                                                                                                        | Nil                                                                                                        | Nil  |
|   25 | Nagaland (2017-18)       | Nil                                               | Nil                                                                            | Nil                                                       | Nil                                                                                                        | Nil                                                                                                        | Nil  |
|   26 | Odisha (2017-18)         | 4%                                                | 4%                                                                             | 2%                                                        | 5%                                                                                                         | 8%                                                                                                         | Nil  |
|   27 | Puducherry (2018- 19)    | Nil                                               | Nil                                                                            | Nil                                                       | Nil                                                                                                        | Nil                                                                                                        | Nil  |
|   28 | Punjab (2017-18)         | 13%                                               | 13%                                                                            | 13%                                                       | 13%                                                                                                        | 13%                                                                                                        | 13%  |
|   29 | Rajasthan (2018- 19)     | 40 P/KWh wef 09.03.2011 Urban Cess 15 P/Kwh       | 40 P/KWh wef 01.09.2009 Water Cess 10 P/Kwh wef 09.03.2011 Urban Cess 15 P/Kwh | Metered Supply-4 P/KWh and Non- Metered Supply- 425 P/kWh | 40 P/KWh wef 01.09.2009 Water Cess 10 P/Kwh wef 09.03.2011 Urban Cess 15 P/Kwh                             | 40 P/KWh Water Cess 10 P/Kwh Urban Cess 15 P/Kwh                                                           | Nil  |
|   30 | Sikkim (2017-18)         | Nil                                               | Nil                                                                            | Nil                                                       | Nil                                                                                                        | Nil                                                                                                        | Nil  |
|   31 | Tamil Nadu (2017- 18)    | Nil                                               | 5%                                                                             | Nil                                                       | 5%                                                                                                         | 5%                                                                                                         | Nil  |
|   32 | Telangana (2018- 19)     | 6 P/KWh                                           | 6 P/KWh                                                                        | Nil                                                       | 6 P/KWh                                                                                                    | 6 P/KWh                                                                                                    | Nil  |
|   33 | Tripura (2017-18)        | Nil                                               | Nil                                                                            | Nil                                                       | Nil                                                                                                        | Nil                                                                                                        | Nil  |
|   34 | Uttarakhand (2017- 18)   | up to 10 KW -15 P/KWh                             | up to 50 KW -15 P/KWh                                                          | up to 10 KW -15 P/KWh                                     | up to 50 KW -20 P/KWh                                                                                      | 50 P/KWh                                                                                                   | Nil  |
|   34 | Uttarakhand (2017- 18)   | Above 10 Kw - 30 P/Kwh                            | Above 50 Kw - 30 P/Kwh                                                         | Above 10 Kw - 30 P/Kwh                                    | 50 KW to 75KW -40 P/Kwh                                                                                    |                                                                                                            |      |
|   35 | Uttar Pradesh (2017-18)  | 5%                                                | 7.5%                                                                           | 7.5%                                                      | 7.5%                                                                                                       | 7.5%                                                                                                       | Nil  |

## ………3.

- 3 -

| 36   | West Bengal (2017- 18)   | Upto 300 KWh/Month - Nil Above 300 KWh/Month - 10%   | Upto 150 KWh/Month - Nil >150 but <=500 KWh/Month - 10% >500 but <=1000 KWh/Month - 12.5%   | Nil   | Upto 500 KWh/Month - Nil >500 but <=2000 KWh/Month - 2.5% >2000 but <=3500 KWh/Month - 7.5% >3500   | 15%   | Nil   |
|------|--------------------------|------------------------------------------------------|---------------------------------------------------------------------------------------------|-------|-----------------------------------------------------------------------------------------------------|-------|-------|

Note:    1. In Uttar Pradesh, electricity duty is charged as a percentage of rate charged.

2. In Kerala, electricity duty is charged on the energy charge only.
3. In Odisha, the ceiling of electricity duty will be upto maximum 200 P/Kwh and 15 percentum on the energy charges.
4. In  Rajasthan,  if  domestic  consumers  consume  less  than  100  units  per month, no urban cess will be charged.

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