Exemption of state tax for intra state supply of heavy water and nuclear fuels to Nuclear Power Corporation under government notification. Exemption 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 the Himachal Pradesh Goods and Services Tax Act, exercised in the public interest on the recommendations of the Council and identifying the exempted goods by customs tariff classification.