For the avoidance of doubt, it is hereby declared that nothing in this Act shall be taken to impose or authorise the imposition of, a tax on the generation and consumption of electricity which is —
(a) generated and consumed by the Government of India; or
(b) generated and consumed in the construction, maintenance or operation of any railway of the Government of India.
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SCHEDULE (See section 3)
PART - A I.
In respect of —
(i) Private houses, bungalows, clubs, hostels and hospitals run on non-commercial lines;
charitable, education and religious institutions, etc. for lights, fans, radios, domestic heatings and other household appliances — Units consumed per month Paise/Unit
(a) for first 30 units 320
(b) for next 120 units 420
(c) for balance above 150 units 520
PART - B In respect of — Shops, offices, railway-stations, hotels, restaurants, photographic studios, X-Ray installations, laundries, drycleaners, cinemas, theatres, A. I. R. Station and other commercial installations for lights, fans, radios, heating and other appliances— Units consumed per month Paise/Unit
(a) for first 30 units 670
(b) for next 120 units 770
(c) for balance above 150 units 870
PART - C In respect of — General motive power service.
Units generated and consumed per month Paise/Unit All units (for L. T. consumers) 9 70 All units (for H. T. consumers) 1070
PART - D In respect of — Poultry, dairy, piggery, pisciculture, etc. for lights, fans, heating and other appliances — Units consumed per month Paise/Unit All units 1120
PART - E In respect of — Irrigation pumping and agricultural purposes — Units consumed per month Paise/Unit All units 1220
PART - F In respect of — Public lighting system including signal system, and park lighting belonging to local authorities such as Municipalities/Panchayats, etc.
Units consumed per month Paise/Unit All units ---7---
PART – G 13[Deleted] II. Where any question arises as to the part or clause in this Schedule under which any consumption of energy falls, or where the energy is consumed for different purposes, what portion of consumption should be governed by such part of clause, the question shall be referred for decision to such authority, as the Government may by notification in the Official Gazette, specify for the whole or any part of the Union territory. The authority after such inquiry as it deems fit shall record its decision.
An appeal shall lie against such decision to the Government, which shall be made within sixty days from the date of the decision.
Where no such appeal is made, the Government may, at any time suo motu, for the purpose of satisfying itself as to the legality or propriety of the decision of the authority, call for and examine the record of the case. If it appears to the Government that any decision so called for, should be modified, annulled or reversed, the Government may, after giving the person affected thereby an opportunity of being heard, pass such order thereon as it thinks just.
The decision recorded by the authority, subject to any appeal to, or revision by the Government, and the order of the Government in appeal or revision shall be final.
M. RAGHUCHANDER, Secretariat, Secretary to the Government of Goa, Panaji, Goa. Daman and Diu, Law Department Dated 13th October, 1986. (Legal Affairs).
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1. The words “Daman and Diu” omitted vide Goa Act 20 of 2021.
2. Inserted by Goa Electricity duty (Amendment) Act, 2002 (Act No. 7 of 2002).
3. In place of figure [5], Figure [18] is substituted by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008].Thereafter Figure [20] substituted by the Amendment Act 2012[Act 19 of 2012 ]
4. In place of figure [8], figure [18] substituted by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008]. Thereafter Figure [20] substituted by the Amendment Act 2012[Act 19 of 2012 ]
5. In place of figure [10], figure [18] substituted by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008]. Thereafter Figure [20] substituted by the Amendment Act 2012[Act 19 of 2012 ]
6. In place of figure [15], figure [58] is substituted by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008]. Thereafter Figure [70] substituted by the Amendment Act ---8--- 2012[Act 19 of 2012 ]
7. In place of figure [15], figure [58] is substituted by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008]. Thereafter Figure [70] substituted by the Amendment Act 2012[Act 19 of 2012 ]
8. In place of figure [15], figure [58] is substituted by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008]. Thereafter Figure [70] substituted by the Amendment Act 2012[Act 19 of 2012 ]
9. For the figure [1] the figure [4] is substituted by Goa Electricity Duty (Amendment) Act, 2002 (Act No. 7 of 2002), thereafter by the Goa Electricity Duty (Amendment) Act, 2006 (Act No. 5 of 2006) this figure [4] is substituted by figure [5] and thereafter by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008] in place of figure [5], figure [58] is substituted Thereafter Figure [70] substituted by the Amendment Act 2012[Act 19 of 2012 ].
10. Figure 4 is substituted by figure [5] by Goa Electricity Duty (Amendment) Act, 2002 (Act No. 5 of 2006). Thereafter by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008] in place of figure [5], figure [58] is substituted. Thereafter Figure [70] substituted by the Amendment Act 2012[Act 19 of 2012 ]
11. In place of figure [5] , figure [18] is substituted by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008]. Thereafter Figure [20] substituted by the Amendment Act 2012[Act 19 of 2012 ]
12. Figure [1] is substituted by figure [2] by Goa Electricity duty (Amendment) Act, 2002 (Act No. 7 of 2002) and further by Goa Electricity Duty (Amendment) Act, 2006 (Act No. 3 of 2006 ) this figure is further altered with [5] in place of figure [4] Thereafter by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008] in place of figure. [5], figure [18] is substituted. Thereafter Figure [20] substituted by the Amendment Act 2012[Act 19 of 2012 ]
13. Part “G” Deleted by the Goa Electricity Duty (Amendment) Act, 2008 [Act No. 5 of 2008] original part “G” read as follow: In respect of — Temporary supply for exhibitions or entertainments for private gains or for social functions or for any other purpose.
Capacity of generator Rs./KVA/day Any capacity 13 Department of Law & Judiciary Notification The Goa Electricity Duty Act, 1986
5. Person consuming energy, etc. to keep books of account and submit returns.—