State tax exemption for intra state supply of heavy water and nuclear fuels to national nuclear power corporation. Exempts from State tax the intra state supply of heavy water and nuclear fuels classified under the Customs Tariff when supplied by the Department of Atomic Energy to the national nuclear power corporation, applying to the whole of the State tax leviable under the Gujarat Goods and Services Tax Act pursuant to a finance department notification issued on the recommendations of the Council.
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Provisions expressly mentioned in the judgment/order text.
State tax exemption for intra state supply of heavy water and nuclear fuels to national nuclear power corporation.
Exempts from State tax the intra state supply of heavy water and nuclear fuels classified under the Customs Tariff when supplied by the Department of Atomic Energy to the national nuclear power corporation, applying to the whole of the State tax leviable under the Gujarat Goods and Services Tax Act pursuant to a finance department notification issued on the recommendations of the Council.
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