(१)
भाग चार-ब-३६७–१
RNI No. MAHBIL /2009/37831
महाारााष्ट्र� शाासन रााजपत्र
असाधाारण भााग चाार-ब
वर््ष १२, अंक ९५(२)]
सोमवार, जून २२, २०२६/आषाढ १, शके १९४८
[पृष््ठठे ३, किंमत : रुपये ९.००
असाधारण क्रमांक ३६७
प्रााधि�कृत प्रकााशन
महाारााष्ट्र शाासनाने महाारााष्ट्र अधि�नि�यमांं�न्वये तयार केलेेलेे
(भााग एक, एक-अ आणि� एक-ल यांं�मध्ये प्रसि�
द्ध केलेेलेे नि�यम व आदेेश यांं�व्यति�रि�क्त) नि�यम व आदेेश.
INDUSTRIES, ENERGY, LABOUR AND MINING DEPARTMENT
Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,
Mumbai 4000 32, dated the 22nd June 2026.
NOTIFICATION
Maharashtra Electricity Duty Act, 2016.
No. CEI-2025/CR-158/Energy-1.-Whereas, the Government of Maharashtra vide Government
Resolution, Industries, Energy and Labour Department. ITP-2021/ CR.NO.170/IND-2, dated 27th
June, 2023 and Government Resolution, Industries, Energy Labour and Mining Department
No. ITP-2024/ CR.NO.138/IND-2, dated 9th October, 2024 has declared the Information Technology
and Information Technology enabled Services Policy, 2023 of Maharashtra State and Policy for
Integrated Green Data Centre Parks, respectively (hereinafter referred to as “the said Policies”).
These Policies inter alia, provides for exemption from payment of electricity duty on Consumption
of energy by Information Technology and Information Technology enabled Services units;
And whereas, the Government of Maharashtra considers it necessary in the public interest to
exempt the electricity duty on the consumption of energy by the premises of the units established
under the said policies for a period specified in column (3) of the Schedule appended hereto.
Now, therefore, in exercise of powers conferred by section 4 of the Maharashtra Electricity
duty Act, 2016 (XXVI of 2016) and of all other powers enabling it, the Government of Maharashtra,
hereby exempts from payment of whole of the electricity duty on the consumption of energy by the
premises of the unit specified in column (2) payable under Part ‘B’ and Part ‘F’ of the Schedule A
appended to the said Act and for such period as is specified in column (3) of the said schedule, under
the said policies.
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महाराष्ट्र शासन राजपत्र असाधारण भाग चार-ब, जून २२, २०२६/आषाढ १, शके १९४८
Schedule
Sr. No.
(1)
Premises/Units
(2)
Period
(3)
1.
New information technology and information technology enabled
services units established in private / public information
technology parks in zone-1 and registered with Directorate of
Industries.
10 years.
2.
New information technology and information technology enabled
services units established in private / public information
technology parks other than zone-1 and registered with
Directorate of Industries.
15 years.
3.
New and existing following units,—
• Units in Information Technology Special Economic Zone (SEZ)
• Units in IT parks in Special Economic Zone (SEZ)
• Single unit in Special Economic Zone (SEZ)
• 100 percent Information Technology and Information Technology
enabled services exporting units under Registration of Software
Technology Park of India (STPI) or other Competent Authority
Permanently.
4.
New and existing Data Centre units established under the said
policy and registered with Directorate of Industries.
20 years.
(Explanation :— “AVGC and emerging technologies units shall not be eligible for electricity duty
exemption as Data Centre units; except in terms of section 10 and 7.3 of the said
policy.)
Conditions.—
1. Annual inspection / verification of rendering of services of the units eligible for the exemption
of electricity duty shall be carried out by Maharashtra State Electricity Distribution Company
Ltd. (MSEDCL).
2. The exemption shall commence with effect from the date when the unit specified above starts
production or rendering of services as per the certificate of Industries Department.
3.
Department of Industries, Energy, Labour and Mining (Industries) shall prescribe quantitative
measures of units and criteria of eligibility for exemption of electricity duty before issuing the
certificate of eligibility for electricity duty exemption.
4. The Department of Industries, Energy, Labour and Mining (Industries) shall ensure and
certify that the exemption/ refund amount of electricity duty to be given to the eligible units
is within the limits of annual and total allowed incentives under the Information Technology
and Information Technology enabled Services Policy, 2023 and Policy for Integrated Green
Data Centre Parks.
5. The Department of Industries, Energy, Labour and Mining (Energy) may prescribe particular
proforma for the submission of proposal of Electricity Duty refund by eligible unit under the
Information Technology and Information Technology enabled Services Policy, 2023 and Policy
for Integrated Green Data Centre Parks.
6. The exemption from payment of electricity duty shall be given to the projects mentioned in the
notification only after producing registration certificate and commencement certificate received
after actual commencement of operations by Directorate of Industries or Software Technology
Parks of India (STPI) or other Competent Authority and Electricity Duty Exemption Certificate
issued by Competent Authority after annual certification.
महाराष्ट्र शासन राजपत्र असाधारण भाग चार-ब, जून २२, २०२६/आषाढ १, शके १९४८
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ON BEHALF OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATION, PRINTED AND PUBLISHED BY DIRECTOR,
RUPENDRA DINESH MORE, PRINTED AT GOVERNMENT CENTRAL PRESS, 21-A, NETAJI SUBHASH ROAD, CHARNI ROAD,
MUMBAI 400 004 AND PUBLISHED AT DIRECTORATE OF GOVERNMENT PRINTING, STATIONERY AND PUBLICATIONS,
21-A, NETAJI SUBHASH ROAD, CHARNI ROAD, MUMBAI 400 004. EDITOR : DIRECTOR, RUPENDRA DINESH MORE.
7. No refund shall be admissible of the electricity duty already paid prior to the sanction of the
electricity duty exemption.
8. Eligible units will be given Electricity Duty exemption as per the procedure laid down in Industry,
Energy, Labour and Mining Department Government Resolution no. ITP-2024/C.R. 83/Ind-2,
dated the 13th December, 2024 and its subsequent amendments, if any.
By order and in the name of the Governor of Maharashtra,
SURYAKANT NIKAM,
Joint Secretary to Government.