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Seeks to exempt certain services under Power System Development Fund (PSDF) Scheme of Ministry of Power
May, 26th 2015
[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,-
     (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.
      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
                                    ANDHRA
13    GAUTAMI CCPP
                                    PRADESH
                                    ANDHRA
14    GMR - KAKINADA (Tanirvavi)
                                    PRADESH
                                    ANDHRA
15    JEGURUPADU CCPP (GVK)
                                    PRADESH
                                    ANDHRA
16    KONASEEMA CCPP
                                    PRADESH
                                    ANDHRA
17    KONDAPALLI EXTN CCPP
                                    PRADESH
                                    ANDHRA
18    VEMAGIRI CCPP
                                    PRADESH
                                    ANDHRA
19    SRIBA INDUSTRIES
                                    PRADESH
                                    ANDHRA
20    RVK ENERGY
                                    PRADESH
                                    ANDHRA
21    SILK ROAD SUGAR
                                    PRADESH
                                               ANDHRA
    22   LVS POWER
                                               PRADESH
                                               ANDHRA
    23   GMR Vemagiri Exp
                                               PRADESH
                                               ANDHRA
    24   Kondapalli Exp St-III
                                               PRADESH
                                               ANDHRA
    25   Samalkot Exp
                                               PRADESH
                                               ANDHRA
    26   CCGT by Panduranga
                                               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)
                                                                            PLF (%)
                                           Installed
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
                                             ANDHRA
17    GODAVARI (SPECTRUM)     208                                  28.4
                                             PRADESH
                                             ANDHRA
18    JEGURUPADU CCPP (GVK)   235.4                                25.4
                                             PRADESH
      KONDAPALLI CCPP                        ANDHRA
19                            350                                  19.8
      (LANCO)                                PRADESH
                                             ANDHRA
`20   PEDDAPURAM (BSES)       220                                  11.6
                                             PRADESH
                                             ANDHRA
21    VIJESWARAN CCPP         272                                  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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