The Government of Assam on August 10,2026 notified an exemption from payment of Electricity Duty payable under Section 3 of the Assam Electricity Duty Act, 1964, in respect of electricity consumed captively where the electricity is generated from renewable sources of energy.
The exemption has been granted for a further period of three years in the public interest. It applies to electricity generated from renewable energy sources and consumed by the consumer for captive consumption. The notification is issued under the powers conferred by Section 12 of the Assam Electricity Duty Act, 1964.
The exemption is effective from 1 April 2026, and the notification is expressly deemed to have come into force from that date, although it was issued on 7 August 2026 and published in the Assam Gazette Extraordinary dated 10 August 2026.
[Notification No. FTX.18729/565]
