Recommendations of the Council, exempts intra state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. from the whole of the State tax leviable thereon under section 9 of the Delhi Goods and Services Tax Act, 2017 - 26/2017-State Tax (Rate) - Delhi SGST

Delhi exempts state tax on heavy water, nuclear fuels supply for atomic energy, effective September 21, 2017, under GST Act.

The notification issued by the Government of the National Capital Territory of Delhi exempts the intra-state supply of heavy water and nuclear fuels, classified under Chapter 28 of the Customs Tariff Act, 1975, from state tax under the Delhi Goods and Services Tax Act, 2017. This exemption applies to supplies made by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. The exemption is granted based on the Council's recommendations, deemed necessary in the public interest, and is effective from September 21, 2017.