CLEAN ENERGY CESS RULES, 2010

M.F. (D.R.) Notification No. 6/2010-Clean Energy Cess, dated 22-6-2010

In exercise of the powers conferred by Section 84 of the Finance Act, 2010 (14 of 2010), the Central Government hereby makes the following rules, namely :-

CHAPTER 1

PRELIMINARY

RULE1. Short title, extent and commencement.  (1) These rules may be called the Clean Energy Cess Rules, 2010.

(2) They extend to the whole of India.

(3) They shall come into force on the 1st day of July, 2010.

RULE2. Definitions. In these rules, unless the context otherwise requires, -

(a) Act means the Finance Act, 2010 (14 of 2010);