Date: 2025-12-23Category: Not ApplicableState: MaharashtraCountry: India
Part IV-B Ext 466 (23-12-20253), INDUSTRIES, ENERGY, LABOUR AND MINING DEPARTMENT, NOTIFICATION,
Maharashtra Tax on Sale of Electricity Act, 1963.
No. VVK-2018/CR-161/Energy-1.
**Executive Summary**
This Maharashtra Government notification, effective December 1, 2025, specifies the revised rates of electricity tax under the Maharashtra Tax on Sale of Electricity Act, 1963. It supersedes the notification dated December 26, 2018, and outlines the tax rates per unit of electricity sold in different areas by power utilities. The notification is issued by the Industries, Energy, Labour and Mining Department.
**Key Points / Main Content**
* **General:**
* The notification revises electricity tax rates effective December 1, 2025.
* It supersedes the previous notification dated December 26, 2018.
* **Tax Rates in Areas Covered by Specific Licensees (Tata Power, Adani Electricity, Brihan Mumbai Electricity, Torrent Power):**
* For industrial and commercial consumers: 43.94 paise per unit.
* For consumers other than industrial or commercial: 35.94 paise per unit.
* **Tax Rates in City Areas Covered by Maharashtra State Electricity Distribution Company Limited:**
* For industrial and commercial consumers: 28.94 paise per unit.
* **Tax Rates in All Other Areas of the State:**
* For industrial and commercial consumers: 27.90 paise per unit.
* For consumers other than industrial or commercial: Nil (0).
**Impact Analysis**
**Power Utilities (Tata Power, Adani Electricity, Brihan Mumbai Electricity Supply, Torrent Power Limited, Maharashtra State Electricity Distribution Company Limited)**
* **Impact:** Required to apply the new tax rates when billing consumers in their respective licensed areas.
* **Action Required:** Update billing systems to reflect the revised tax rates and ensure accurate tax collection from December 1, 2025.
**Industrial and Commercial Electricity Consumers**
* **Impact:** Will experience a change in electricity costs due to the revised tax rates.
* **Action Required:** Adjust budgets and financial planning to account for the revised electricity tax rates.
**Other Electricity Consumers**
* **Impact:** Will experience a change in electricity costs due to the revised tax rates, which could result in no tax.
* **Action Required:** Adjust budgets and financial planning to account for the revised electricity tax rates.
Key Entities Referenced
Maharashtra Tax on Sale of Electricity Act, 1963: The primary legislation under which the notification is issued, setting tax rates on electricity sales.
Mumbai: The city where specific electricity distribution companies operate, affecting the applicability of certain tax rates.
Maharashtra State Electricity Distribution Company Limited: A major electricity distribution company in Maharashtra, relevant to the application of specific tax rates within its licensed areas.
Tata Power Company: An electricity distribution company in Mumbai, impacting tax rates in its licensed area.
Industries, Energy, Labour and Mining Department: The department issuing the notification related to electricity tax rates.
RNI No. MAHBIL /2009/37831
महाारााष्ट्रट शाासन रााजपत्र
असाधााराण भााग चाारा-ब
वर्षष ११, अंक १८४] मंगळवारा, डि�संबरा २३, २०२५/पौर्ष २, शाके १९४७ [पष्ृठे े3, डिकमं त : रुपये े९.००
असाधााराण क्रमांक ४६६
प्रााडिधाकृत प्राकाशान
महाारााष्ट्र शाासनाने महाारााष्ट्र अडिधाडिनयेमांन्वयेे तयेारा केलेेलेे
(भााग एक, एक-अ आडिण एक-ले येांमध्येे प्राडिसद्ध केलेेलेे डिनयेम व आदेेशा येांव्येडितरिराक्त) डिनयेम व आदेेशा.
उद्योोग, ऊजाष, कामगारा व खडिनकमष डिवभााग
माादाामा काामाा माागग, हुुताात्माा राजगुरू चाौका,
मांत्राालय, माुंबई ४०० ०३२, दिदानांांका १९ दि�सेंंबर २०२५.
अडिधासूचाना
महाारााष्ट्र डिवजेच्येा डिवक्रीवराीले करा अडिधाडिनयेम, १९६३.
क्रमाांका वीीदिवीका - २०१८/प्र.क्र.१६१/ऊजाग-१.— माहुाराष्ट्र दिवीजेच्या दिवीक्रीवीरील कार अदि�दिनांयमा, १९६३ (१९६३ चाा माहुा.२१)
च्या कालमा ३ अन्वीये प्रदाानां कारण्याता आलेल्या आदि� या सेंंदाभाागता त्यासें सेंमार्थग कार�ाऱ्या इतार सेंवीग अदि�काारांचाा वीापर कारूनां आदि� शाासेंनां
अदि�सेंूचानांा क्रमााकां वीीदिवीका - २०१८/प्र.क्र.१६१/ऊजाग-१, दिदानांाकां २६ दि�सेंबं र २०१८ चा ेअदि�क्रमा� कारूनां माहुाराष्ट्र शाासेंनां याद्वाार ेदिदानांाकां
१ दि�सेंंबर २०२५ पासेंूनां खाालील सेंारिर�ीच्या स्तांभा (२) माध्ये नांमाूदा काेलेल्या क्षेेत्राामाध्ये दिवीद्युुता उपक्रमाानांे दिवीकालेल्या वीीजेच्या प्रत्येका
युदिनांटवीर उक्ता सेंारिर�ीच्या स्तांभा (३) येर्थे नांमाूदा काेलेले दार दिवीदिनांदिदागष्ट कारीता आहुे.
साराणी
अ. क्र. क्षेेत्र वीज डिवक्री करााचाे देरा
(१) (२) (३)
१ टाटा पॉवीर कांपनांी, अदाानांी इलेक्ट्रिक्ट्रदिसेंटी माुंबई दिलदिमाटे� वी बृहुन्माुंबई दिवीद्युुता पुरवीठाा
आदि� परिरवीहुनां उपक्रमा, टोरंट पॉवीर दिलदिमाटे� यांनांा मांजूर काेलेल्या दिवीतार� परवीान्याताील
क्षेेत्राामाध्ये वीीज दिवीक्रीबाबता-
(का) औद्युोदिगका आदि� व्यापारी ग्रााहुका ४३.९४ पैसेंे प्रताी युदिनांट
(खा) औद्युोदिगका आदि� व्यापारी ग्रााहुका व्यदितारिरक्ता ३५.९४ पैसेंे प्रताी युदिनांट
(१)
भााग चाार-ब-४६६–१2 महाारााष्ट्रट शाासन रााजपत्र असाधााराण भााग चाारा-ब, डि�संबरा २३, २०२५/पौर्ष २, शाके १९४७
(१) (२) (३)
२ माहुाराष्ट्र राज्य वीीज दिवीतार� मायागदिदाता कांपनांीच्या दिवीतार� परवीान्याताील शाहुरी क्षेेत्राामाध्ये २८.९४ पैसेंे प्रताी युदिनांट
औद्युोदिगका आदि� व्यापारी ग्रााहुकाांनांा वीीज दिवीक्रीबाबता
३ राज्याताील अन्य क्षेेत्राामाध्ये वीीज दिवीक्रीबाबता,-
२७.९० पैसेंे प्रताी युदिनांट
(का) औद्युोदिगका आदि� व्यापारी ग्रााहुका
दिनांरंका
(खा) औद्युोदिगका आदि� व्यापारी ग्रााहुका व्यदितारिरक्ता
माहुाराष्ट्राचाे राज्यपाल यांच्या आदाेशाानांुसेंार वी नांावीानांे,
उध्देव देडिहाफळे,
शाासेंनांाचाे सेंहु सेंदिचावी.महाारााष्ट्रट शाासन रााजपत्र असाधााराण भााग चाारा-ब, डि�संबरा २३, २०२५/पौर्ष २, शाके १९४७ 3
INDUSTRIES, ENERGY, LABOUR AND MINING DEPARTMENT
Mining Department, Mantralaya, Madam Cama Marg, Hutatma Rajguru Chowk,
Mumbai 400 032, dated the 19th December, 2025.
NOTIFICATION
Maharashtra tax on sale of electricity act, 1963.
No. VVK-2018/CR-161/Energy-1.—In exercise of the powers conferred by section 3 of the
Maharashtra Tax on Sale of Electricity Act, 1963 (Mah. XXI of 1963) and of all other powers enabling
it in that behalf, and in supersession of the Government Notification, Industries, Energy and Labour
Department. No.VVK-2018/CR-161/Energy-1, dated the 26th December 2018, the Government of
Maharashtra hereby, specifies, with effect from the 1st December 2025, the rates mentioned in column
(3) of the Table appended hereto, to be the rates at which the tax shall be levied per unit of electricity
sold by the power utility to the consumers in the areas mentioned in column (2) of the said Table.
Table
Sr. Area Rate of Tax
No. Payable
(1) (2) (3)
1 In the areas covered under the license granted to
Tata Power Company, Adani Electricity Mumbai
Limited and Brihan Mumbai Electricity Supply and
Transport Undertaking, Torrent Power Limited —
(a) in respect of sale of electricity to industrial or 43.94 paise per unit.
commercial consumers.
(b) in respect of sale of electricity to consumers 35.94 paise per unit.
other than industrial or commercial
consumers.
2 In City areas covered under the license granted 28.94 paise per unit.
to Maharashtra State Electricity Distribution
Company Limited, in respect of sale of electricity to
the industrial and commercial consumers.
3 In any other area in the State, —
(a) in respect of sale of electricity to industrial or 27.90 paise per unit.
commercial consumers.
(b) in respect of sale of electricity to any other Nil.
consumers other than industrial or commercial
consumers.
By order and in the name of the Governor of Maharashtra,
UDDHAV DAHIPHALE,
Joint Secretary to Government.
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.