Services provided under the Power System Development Fund Scheme of the Ministry of Power exempt from Service Tax

NOTIFICATION No 17/2015-ST, Dated: May 19, 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) (e-bid 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 April- January 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 (%) (April- January, 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

Leave a Reply

Your email address will not be published. Required fields are marked *