Tax exemption for intra state supply of heavy water and nuclear fuels to the national nuclear power utility, removing State GST liability. 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 national nuclear power utility, is exempt from the whole of the State tax under the West Bengal GST framework, removing State GST liability on those specified supplies.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption for intra state supply of heavy water and nuclear fuels to the national nuclear power utility, removing State GST liability.
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 national nuclear power utility, is exempt from the whole of the State tax under the West Bengal GST framework, removing State GST liability on those specified supplies.
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