Exemption of heavy water and nuclear fuels from state tax for Department of Atomic Energy supplies to Nuclear Power Corporation. Exemption is granted for intra state supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of the State tax leviable under section 9 of the Chhattisgarh Goods and Services Tax Act, 2017; the exemption is effective from 21 09 2017.