Tax exemption for intra state supply of heavy water and nuclear fuels by a government atomic department to national nuclear utility applies under State GST. Exempts intra state supply of heavy water and nuclear fuels in Chapter 28 to State GST when supplied by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd, under the Bihar Goods and Services Tax Act, 2017, relieving the whole of the State tax leviable thereon; notification identifies its commencement date and is issued as Notification No. 26/2017 State Tax (Rate).
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for intra state supply of heavy water and nuclear fuels by a government atomic department to national nuclear utility applies under State GST.
Exempts intra state supply of heavy water and nuclear fuels in Chapter 28 to State GST when supplied by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd, under the Bihar Goods and Services Tax Act, 2017, relieving the whole of the State tax leviable thereon; notification identifies its commencement date and is issued as Notification No. 26/2017 State Tax (Rate).
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