Exemption for intra-state supply of heavy water and nuclear fuels: state tax waived for specified government-to-utility transfer. Exemption relieves 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, from the whole of the State tax leviable under the Delhi Goods and Services Tax Act, enacted on the recommendation of the Council and effective from the stated commencement date.