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India, New service tax 14% is applicable effective from 01-Jun-15

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] Government of India
Ministry of Finance
(Department of Revenue)
Notification No.
17/2015-Service Tax
New Delhi, the 19
th May, 2015

G.S.R. (E). – In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts taxable services provided under the Power System Development Fund Scheme of the Ministry of Power (hereinafter referred to as the Scheme), from the whole of the service tax leviable thereon under section 66B of the said Act:- by way of,-

(A) re-gasification of Liquefied Natural Gas imported by the Gas Authority of India Limited (GAIL);

(B) transportation of the incremental Re-gasified Liquefied Natural Gas (RLNG) (ebid RLNG) to the power generating companies or plants as specified in the Annexure-I and Annexure -II to this notification, subject to the following conditions, namely:-

(a) GAIL is appointed as the ‘e-bid RLNG Operator’ for the gas based plants outside Gujarat and Gujarat State Petroleum Corporation Limited (GSPCL) will be ‘e-bid RLNG Operator’ for the gas based plants within Gujarat and GAIL will be the only agency for the procurement of e-bid RLNG under the Scheme;

(b) supply of imported spot RLNG ‘e-bid RLNG’ to the Stranded gas based plants as well as the plants receiving domestic gas, will be upto the target Plant Load Factor (PLF) selected through a reverse e-bidding;

(c) the eligible gas based power plants under the Scheme shall be the Stranded gas based power plants and those plants receiving domestic gas whose actual average PLF achieved during April-January 2014-15 was below the target PLF;

(d) in case of plants receiving domestic gas (Annexure-II), Power System Development Fund Scheme (PSDF) support being made available only for incremental generation of electricity during the relevant period over and above the PLF achieved during AprilJanuary 2014-15, for example, if the PLF actually achieved during April-January 2014- 15 is 20%, and if during the relevant period the PLF is 25% from all sources including that from e-bid RLNG, then PSDF support will be made available for the electricity
corresponding to 25- 20 = 5% PLF, but limited to the actual generation from e-bid RLNG during that relevant period;

(e) the person liable to pay service tax produces the following certificates as verified by the Empowered Pool Management Committee (EPMC) constituted by Ministry of Power vide Office Memorandum No. 4/2/2015-Th-1 dated 27th March, 2015, within a period of three months, or such extended period not exceeding a further period of six months as the Assistant Commissioner or Deputy Commissioner of Central Excise or Service Tax, may allow, before the jurisdictional Central Excise officer:-

(i) certification by Central Electricity Authority (CEA) for each participating gas based plant regarding the quantum of electricity to be generated per unit of gas based on the technical parameters of that plant;
(ii) certification by GAIL regarding quantity of e-bid RLNG gas supplied during the relevant period;
(iii) self-certification by the participating gas based plant regarding the quantity of e-bid RLNG gas actually utilised during the relevant period for generation of electricity, and Discom-wise supply of such electricity; and
(iv) certification by participating Discoms regarding the quantum of e-bid RLNG based electricity purchased during the relevant period from participating gas based plants;
(f) the person, failing to produce the aforesaid certificates before Central Excise Officer within the stipulated period, would pay the duty leviable on such services along with the applicable interest thereon; Provided that the exemption shall not be available if such Re-gasified Liquefied Natural Gas (RLNG) and Liquefied Natural Gas (LNG), is used for generation of electrical energy by captive generating plant as defined in clause (8) of section 2 of the Electricity Act, 2003 (36 of 2003): Provided further that nothing contained in this notification shall apply on or after the 1st day of April, 2017.

Annexure –I
LIST OF STRANDED GAS BASED POWER PLANTS

S.No. Name of Power Station Name of the State
(1) (2) (3)
1 RATNAGIRI (RGPPL-DHABHOL) MAHARASHTRA
2 PRAGATI CCGT-III DELHI
3 DHUVARAN CCPP(GSECL) GUJARAT
4 UTRAN CCPP (GSECL) GUJARAT
5 PIPAVAV CCPP GUJARAT
6 DHUVARAN CCPP(GSECL) GUJARAT
7 HAZIRA CCPP EXT GUJARAT
8 VATWA CCPP (TORRENT) GUJARAT
9 RITHALA CCPP(NDPL) DELHI
10 ESSAR CCPP GUJARAT
11 UNOSUGEN CCPP GUJARAT
12 DGEN Mega CCPP GUJARAT
13 GAUTAMI CCPP ANDHRA
PRADESH
14 GMR – KAKINADA (Tanirvavi) ANDHRA
PRADESH
15 JEGURUPADU CCPP (GVK) ANDHRA
PRADESH
16 KONASEEMA CCPP ANDHRA
PRADESH
17 KONDAPALLI EXTN CCPP ANDHRA
PRADESH
18 VEMAGIRI CCPP ANDHRA
PRADESH
19 SRIBA INDUSTRIES ANDHRA
PRADESH
20 RVK ENERGY ANDHRA
PRADESH
21 SILK ROAD SUGAR ANDHRA
PRADESH
22 LVS POWER ANDHRA
PRADESH
23 GMR Vemagiri Exp ANDHRA
PRADESH
24 Kondapalli Exp St-III ANDHRA
PRADESH
25 Samalkot Exp ANDHRA
PRADESH
26 CCGT by Panduranga ANDHRA
PRADESH
27 Gas Engine by Astha TELANGANA
27 Kashipur Sravanthi St-I&II UTTARAKHAND
28 Beta Infratech CCGT UTTARAKHAND
29 Gama Infraprop CCGT UTTARAKHAND
30 CCGT by Pioneer Gas Power Ltd. MAHARASHTRA

Annexure –II
LIST OF PLANTS RECEIVING DOMESTIC GAS
(Average PLF during April, 2014-January, 2015)
S.No. Name of Power Station
Installed
Capacity
(MW)
Name of the State
PLF (%)
(AprilJanuary,

2014-15)
(1) (2) (3) (4) (5)
1 NTPC, FARIDABAD CCP 431.59 HARYANA 42.3
2 NTPC, ANTA CCP 419.33 RAJASTHAN 47.9
3 NTPC, AURAIYA CCPP 663.36 UTTAR PRADESH 28.5
4 NTPC, DADRI CCPP 829.78 UTTAR PRADESH 34.6
5 NTPC, GANDHAR (JHANORE) 657.39 GUJARAT 31.0
6 NTPC, KAWAS CCPP 656.2 GUJARAT 31.8
7 I.P.CCPP 270 DELHI 41.2
8 PRAGATI CCGT-III 750 DELHI 33.5
9 PRAGATI CCPP 330.4 DELHI 66.2
10 DHOLPUR CCPP 330 RAJASTHAN 31.2
11 DHUVARAN CCPP(GSECL) 106.42 GUJARAT 17.1
12 HAZIRA CCPP(GSEG) 156.1 GUJARAT 16.0
13 UTRAN CCPP(GSECL) 144 GUJARAT 10.4
14 URAN CCPP(MAHAGENCO) 672 MAHARASHTRA 60.0
15 TROMBAY CCPP (TPC) 180 MAHARASHTRA 78.5
16 BARODA CCPP (GIPCL) 160 GUJARAT 3.1
17 GODAVARI (SPECTRUM) 208 ANDHRA
PRADESH 28.4
18 JEGURUPADU CCPP (GVK) 235.4 ANDHRA
PRADESH 25.4
19 KONDAPALLI CCPP
(LANCO) 350 ANDHRA
PRADESH 19.8
`20 PEDDAPURAM (BSES) 220 ANDHRA
PRADESH 11.6
21 VIJESWARAN CCPP 272 ANDHRA
PRADESH 24.8
22 PEGUTHAN CCPP (GTEC) 655 GUJARAT 5.4
23 SUGEN CCPP (TORRENT) 1147.5 GUJARAT 25.6
[F. No.334/5/2015 -TRU] (Akshay Joshi)
Under Secretary to the Government of India

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