Exemption of intra State supply of heavy water and nuclear fuels from State GST following GST Council recommendation. Exemption from State GST is granted for intra State supplies of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd., invoking section 11(1) of the Odisha Goods and Services Tax Act, 2017 on the recommendation of the GST Council, and covering the whole of the State tax leviable under section 9 of the Act with effect from publication in the Odisha Gazette.