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<h1>India exempts intra-state supply of heavy water, nuclear fuels from central tax u/s 9, CGST Act 2017.</h1> The Government of India, through Notification No. 26/2017-Central Tax (Rate) dated September 21, 2017, exempts the 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 central tax under Section 9 of the Central Goods and Services Tax Act, 2017. This exemption is granted under the powers conferred by Section 11(1) of the same Act, following the recommendations of the Council, and is deemed necessary in the public interest.