GST exemption for intra-state supply of heavy water and nuclear fuels removes state tax liability for specified public sector transfers. Exempts intra state supply of heavy water and nuclear fuels, falling in Chapter 28 of the Customs Tariff, when supplied by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of the state tax leviable under the Tripura State Goods and Services Tax Act, 2017, granted under section 11(1) on the recommendation of the Council.
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Provisions expressly mentioned in the judgment/order text.
GST exemption for intra-state supply of heavy water and nuclear fuels removes state tax liability for specified public sector transfers.
Exempts intra state supply of heavy water and nuclear fuels, falling in Chapter 28 of the Customs Tariff, when supplied by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of the state tax leviable under the Tripura State Goods and Services Tax Act, 2017, granted under section 11(1) on the recommendation of the Council.
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