WHEREAS the Government of Gujarat considers it necessary so to do in the public interest;

NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 41 of the Gujarat Value Added Tax Act 2003 (Guj. 1 of 2005), the Government of Gujarat hereby remits the amount of tax payable under section 7 of the said Act by the specified dealer on sales of e-bid Re-gasified Liquid Natural Gas (RLNG) to the specified power plants under the Gol, MoP scheme announced vide Office Memorandum No.4/2/2015-Th-l dated 27th March, 2015 subject to the following conditions, namely :-

1. The specified dealer shall apply to the Commissioner of Commercial Tax in Form SGPP-1 appended to this order.

2. On receipt of such application, the Commissioner may, subject to the provisions of this Order, issue a Certificate of Entitlement in Form SGPP-2 appended to this Order.

3. The remission shall be granted for the period commencing from the date of implementation of the Gol scheme under reference i.e. 1st June, 2015 and ending on 31st March, 2016.

4. The specified dealer shall not issue tax invoice and shall not charge tax from the purchaser for the sales of RLNG for which remission is allowed.

5. The remission shall be allowed subject to conditions mentioned herein and also in the Scheme declared by the Government of India, on the sales of RLNG on production of a declaration in Form SGPP-3 appended to this Order and issued by the person having specified power plant to whom such sales are made.

6. The specified dealer shall not be entitled to remission of tax on the sales made to other than the specified power plant as covered and eligible under above Scheme or on sales in course of inter-State trade or commerce.

7. The Order granting the remission shall be passed on certification by the Energy and Petrochemicals Department, Government of Gujarat, to the effect that sales comply with the conditions of this Order and also the conditions laid down in the Scheme declared by Government of India, for each and every month during which the sales of RLNG are made.

8. The specified dealer shall furnish the certificate issued by the Energy and Petrochemicals Department, Government of Gujarat, within a period of three months or such extended period not exceeding a further period of six months as the Commissioner of Commercial Tax may allow.

9. The remission shall not be allowed on the sales of RLNG which is used in the generation of electricity which is subsequently sold outside the State of Gujarat.

10. The remission shall not be allowed if such RL.NG 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).

11. The specified power plant which has purchased RLNG under this Order against a declaration in Form SGPP-3 and if the conditions or undertakings of such declaration are not complied with, then the person to whom such specified power plant belongs shall be liable to pay purchase tax under sub-section (3) of section 9 of the said Act.

Explanation:- For the purpose of this Order,-

(i) the expresssion "specified dealer" means the dealer authorised by the Scheme declared vide Office Memorandum No.4/2/2015-Th-l dated the 27th March, 2015 issued by the Ministry of Power, Government of India, making sales of e-bid Re-gasified Liquid Natural Gas (RLNG) to specified power plant based in the State for which the Gujarat State Petroleum Corporation Limited and GAIL (India) Ltd. are the e-bid RLNG operaters, or any other Agency as notified under the Scheme by Government of India.

(ii) the expresssion "specified power plant' means the stranded gas based plants as mentioned in Annexure-l and plants receiving domestic gas having PLF less than the target PLF as mentioned in Annexure-ll of the scheme based in the State, as declared vide Office Memorandum No.4/2/2015-Th-l dated the 27th March, 2015 issued by the Ministry of Power, Govemnent of India .

FORM SGPP-1

Application for Certificate of Entitlement

To,

The Assistant Commissioner of Commercial Tax/ Commercial Tax Officer

I submit my application as follows for the grant of certificate of entitlement for remission of tax, under the Government Order, Finance Department No.(GHN-23) VAT-2015-S.41(1)(15)-TH, dated the 19th June, 2015.

I .....................................................do hereby certify that the details shown in the application are true and correct.

FORM SGPP-2.

Certificate of Entitlement.

This is to certify that the dealer shown herein has been granted the certificate of entitlement for remission of tax.

The grant of this certificate is subject to the terms and conditions prescribed in the Government Order, Finance Department No.(GHN-23) VAT-2015-S.41(1)( 15)-TH, dated the 19th June, 2015.

Form SGPP-3

Declaration by specified power plant purchasing RLNG for use in Electricity Generation

[See clause 5 and 11 of the Government Order, Finance D jpartment No.(GHN-23) VAT-2015-S.41(1)(15)-TH, dated the 19th June, 2015]

I, .....................................................................................Of M/S................................................... address ........................................................................... do hereby certify that the RLNG will be used by me in my power plant for electricity generation for sale in the State. I am aware that in case of breach of above condition, I shall be liable to pay purchase tax under sub section (3) of section 9 of the Gujarat Value Added Tax Act, 2003. I further declare that the certificate referred to in sub-clause (b) of clause 10 of the above order shall be furnish by me to the specified dealer in prescribed time.

C. J Mecwan

Deputy Secretary to Government