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Date 19-May-2015 Issuing Authority Service Tax
Notification Number 17/2015-ST Authority Type Notification
Subject Seeks to exempt certain services under Power System Development Fund (PSDF) Scheme of Ministry of Power

 

[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 19th 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,-

 

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

 

  1. 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:-

 

  1. 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;

 

  1. 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;

 

  1. 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;


 

 

  1. 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;

 

  1. 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:-

 

  1. 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;

 

  1. certification by GAIL regarding quantity of e-bid RLNG gas supplied during the relevant period;

 

  1. 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

 

  1. certification by participating Discoms regarding the quantum of e-bid RLNG based electricity purchased during the relevant period from participating gas based plants;

 

  1. 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.

Name of Power Station

Name of the State

 

 

No.

 

 

 

 

 

 

 

 

 

 

 

(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)

 

 

 

Installed

 

PLF (%)

 

S.

 

 

(April-

 

Name of Power Station

Capacity

Name of the State

 

No.

January,

 

 

(MW)

 

 

 

 

 

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

28.4

 

PRADESH

 

 

 

 

 

 

 

 

 

 

 

 

18

JEGURUPADU CCPP (GVK)

235.4

ANDHRA

25.4

 

PRADESH

 

 

 

 

 

 

 

 

 

 

 

 

19

KONDAPALLI CCPP

350

ANDHRA

19.8

 

(LANCO)

PRADESH

 

 

 

 

 

 

 

 

 

 

 

`20

PEDDAPURAM (BSES)

220

ANDHRA

11.6

 

PRADESH

 

 

 

 

 

 

 

 

 

 

 

 

21

VIJESWARAN CCPP

272

ANDHRA

24.8

 

PRADESH

 

 

 

 

 

 

 

 

 

 

 

 

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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