Goa, Daman and Diu Electricity Duty Act, 1986 (Goa Act No. 7 of 1986).

This Act provides for the levy of a duty on consumption of electrical energy in the Union territory of Goa, Daman and Diu. Subject to the provisions of sub-section (2), there shall be levied and paid to the Government on the units of energy consumed, a duty at the rates specified in the Schedule. Provided that the Government may levy a duty at such other rate or rates or at a flat rate for all types of consumers but not exceeding the maximum rates as specified in the said Schedule. No duty shall be leviable on the units of energy consumed: i) by the Government (save in respect of premises used for residential purposes); ii) in respect of a hospital, or nursing home or dispensary, each of which when not maintained for private gains; iii) where the energy generated is at a voltage not exceeding 100 volts; iv) in respect of such industrial or agricultural purposes (other than residential or office purposes) in such areas and subject to such terms and conditions and for such period as the Government may, having regard to the need and conditions of industrial and agricultural development in the areas.