Exemption of intra-state heavy water and nuclear fuel supplies from Union Territory GST to support nuclear power operations. Exempts intra-state supply of heavy water and nuclear fuels from the Union Territory tax where such supplies, falling in Chapter 28 of the Customs Tariff, are made by the government atomic energy department to a nuclear power operator, removing the whole of the Union Territory tax levied under the Union Territory Goods and Services Tax framework on grounds of public interest.
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Provisions expressly mentioned in the judgment/order text.
Exemption of intra-state heavy water and nuclear fuel supplies from Union Territory GST to support nuclear power operations.
Exempts intra-state supply of heavy water and nuclear fuels from the Union Territory tax where such supplies, falling in Chapter 28 of the Customs Tariff, are made by the government atomic energy department to a nuclear power operator, removing the whole of the Union Territory tax levied under the Union Territory Goods and Services Tax framework on grounds of public interest.
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