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<h1>India exempts intra-state supply of heavy water, nuclear fuels from UTGST per Notification No. 26/2017.</h1> The Government of India, through Notification No. 26/2017, 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 Union Territory Goods and Services Tax (UTGST). This exemption is in accordance with the Union Territory Goods and Services Tax Act, 2017, and is based on recommendations from the Council, deemed necessary in the public interest. The exempted items fall under Chapter 28 of the First Schedule to the Customs Tariff Act, 1975.