KARNATAKA ELECTRICITY (TAXATION ON CONSUMPTION) (AMENDMENT) RULES, 1979

Sl. No.

Quantity of Energy Supplied/Consumed

Total units

Units exempted from Tax*

Total Net Units

Rate of Tax per Unit

Amount of Tax

Adjustment and refunds allowed

Transfers to disconnected ledgers*

Add recoveries from consumers disconnected

Total Tax

Details of amount paid to Treasury

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

1.

A For lights, fans etc., as per item 1-A(a), B overleaf.

(a) LT-1-(Non-Commercial lights and fans)

(b) LT-3 (Commercial Non Industrial excluding Cinemas)

(e) LT-7

1 B Village Panchayats having less than 5,000 population in respect of energy consumed for their water supply as per item 1(B) overleaf

2.

For non-commercial heaters, pumps, all electric home, Agriculture pumps, street light etc., as per 2(a)(b) (c) (d) overleaf.--

(a) LT-2 (Non-Commercial combined lighting and heating excluding A.E.H.);

(b) LT-2 A.E.H. Installations

(c) ET-4 Irrigation Pump sets,

(d) LT-6 Street Lights-Public lights.

3.

Industrial motive and power commercial heating, cinemas etc., as per item 3(a), (b) and (c) overleaf.

(a) LT-5 Commercial and

(b) Industrial Heating and motive power;

(c) LT-3 (Cinemas including Temporary Cinemas)

4.

For Industrial Establishments etc., at 2.2 KV or above as per item No. 4i(c) overleaf.

(A) HT-1 HT 1-A HT-2

(B) HT-4 (Bulk-supply to Colonies maintained by High Voltage consumers)

(C) HT-3 (Rural Electric Co-operative Societies)

(D) Interstate Supplies;

(E) Licencees

5.

For large electro, Chemical and electro Metallurgical Loads as per Item No. 5 overleaf

6.

For other purposes as per item 6, 7, 8 overleaf

(a) HT-5

(b) LT-8

(c) LT-9

7.

Interest on belated payments by the consumers

8.

Free lighting to Board Employees

(a) A.E.H.

(b) Non A.E.H.

9.

Karnataka Electricity Board Offices, stores, workshops etc.;

10.

Street lights, or yard lights in the premises of Electric Colonies and Offices etc.

11.

Consumers who generate for their own consumption or supply the same to other persons free of charge as per Item 9 overleaf.

Item No.

Class of Consumers

1.

(1)

All consumers supplied with energy for

(A)

Lights, Fans, Radios, Household appliances like coffee grinders'; Electric Shavers, Meat Choppers, Hair drying machines-in-; (a) private houses; (b) clubs; (c) Hostels; (d) Hospitals; (e) Charitable Institutions; (f) Schools; (g) Colleges; (h) Polytechnics; (i) Temples, mosques, Churches and other religious Institutions (j) Shops (k) Offices (1) Hotels, Restaurants (m) Photographic studios (n) X-ray Institutions and advertisement and exterior illuminations;

(B)

Village panchayats having less than. 5000 population in respect of energy consumed for their water supply.

(C)

Bulk supply to lights and fans as detailed in sub-item (a) above including street lights were the consumer is purchasing powers at high voltage for Industries and other purposes and where distribution lines are permitted to be owned by the consumer in his premises.

2.

(a)

Non-commercial heaters, pumps, refrigerators, Air-Conditioners and other domestic appliances metered separately; and

(b)

Bona fide domestic use of all electric home having mixed loads of lights, fans, radios, where permitted pumps, heaters, refrigerators etc.

(c)

Agricultural pumps (either on low or high voltage); and

(d)

Street lights maintained by Corporations, Municipalities, Taluk and other local boards, Muzrai institutions and village panchayats.

3.

(a)

Industrial motive and heating power supplied at low voltage;

(b)

Commercial Cookers, Heaters, Refrigerators and Air-conditioner

equipments;

(c)

Cinemas including temporary Cinemas (Excluding Bars, Hotels or Residential Quarters attached to the Cinemas).

Class of Consumers:

4.

Industrial establishments, Municipal Corporations, Large Educational Institutions (with Workshop or Laboratories) Hotels, Film Studios, Non-Industrial establishments, Research Institutions other than Central Government, Seasonal Industries at a voltage of 2.2 V or above.

5.

Large Electro-chemical and Electro-metallurgical loads including those using Electric Arc furnaces with contract demand.

(a)

6,000 KVA to 7,999 KVA;

(b)

8,000 KVA and above;

6.

Temporary bulk supply for a period not exceeding 12 months.

7.

With temporary power for lights, fans, radio receivers and other small appliances.

8.

Industrial motive and heating purpose temporarily.

9.

Consumers not being licensees who generate energy for their own consumption or supply the same to other persons free of charge.