Exempts intra state supply of heavy water and nuclear fuels from DAE to NPCIL - 26/2017 - Central GST (CGST) Rate

CGST exemption for intra state supplies of heavy water and nuclear fuel enables tax relief for specified departmental transfers.

Exempts intra state supply of heavy water and nuclear fuels from the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of the central tax leviable under the central tax charging provision of the Act, based on tariff classification in Chapter 28 and pursuant to the Central Government's statutory power exercised in public interest on Council recommendations.