On 22 July 2013, the Indian Ministry of Finance issued Notification No. 36/2013, which exempts all importers of Liquefied Natural Gas (LNG) and Natural Gas (NG) for generation of electrical energy from any import duty.
Prior to the change, only selected companies qualified for the waiver, while all other imports were subject to a duty of 5 per cent.
It has been specified that any such gas imports used by captive generating plants for their own industrial use will not be eligible for such an exemption.