Customs Duty on Electricity cleared from SEZ
GOVERNMENT has changed the duty structure on import of electrical energy. Electrical energy other than that cleared from SEZ was exempted from Customs Duty when imported into India.
Now the Government has imposed a duty of 100 paise per KWh on all imports. Electrical energy originating from Nepal and Bhutan is to be nil rated. Is it Nepal and Bhutan or Nepal or Bhutan.
There are different rates of duty for different types of energy generated in SEZ.
The Customs duty on electricity generated in SEZ had generated high voltage litigation. Please see
Notification No. , Dated: February 16, 2016