The Government of Andhra Pradesh on February 13, 2026, issued the Andhra Pradesh Electricity Duty (Amendment) Bill, 2026, to further amend the Andhra Pradesh Electricity Duty Act, 1939.
The following has been stated namely: -
• Section 7A shall be inserted which states “Notwithstanding the repeal of section 7, the duty recovered from any person or class of persons for the full amount of duty paid pursuant to the Amendment Act, 2021 and G.O.Ms. No.7 dated 8th April, 2022, between 26th August, 2021 and 19th December, 2024 shall be deemed to have been recovered with the sanction of the State Government.”
• Section 11 which states “Validation” has been inserted namely: -
“Notwithstanding any judgment, decree or order of any Court or other authority to the contrary, any electricity duty levied, charged or collected or purporting to have been levied, charged or collected before the commencement of this Act and any action taken or thing done before the commencement in relation to such levy or collection under the provisions of the Principal Act shall be deemed to be as valid and effective as if such levy or collection or action or thing had been made, taken or done under the Principal Act as amended by this Act”
• Section 12 which states “Power to issue Notifications” has been inserted namely: -
“The State Government, may by notification published in the Andhra Pradesh Gazette issue Notifications for carrying out all or any of the purposes of the Principal Act.
(1) In particular, and without prejudice to the generality of the foregoing power, such Notification may provide for the rate of duty which shall not be less than 6 paise (Rs. 0.06) per unit of energy and not be more than 100 Paise (Rs. 1.00) per unit of energy for different consumer categories”
[L. A. Bill No. 3 of 2026]
