Exemption of intra state supply of heavy water and nuclear fuels removes State GST liability for specified departmental transfers. Exemption of intra state supply of heavy water and nuclear fuels by the national atomic department to the national nuclear power corporation removes liability to State Goods and Services Tax for goods classified in Chapter 28 of the Customs Tariff schedule, issued under statutory powers on the recommendation of the tax council and effective from an earlier stated date of commencement.
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Provisions expressly mentioned in the judgment/order text.
Exemption of intra state supply of heavy water and nuclear fuels removes State GST liability for specified departmental transfers.
Exemption of intra state supply of heavy water and nuclear fuels by the national atomic department to the national nuclear power corporation removes liability to State Goods and Services Tax for goods classified in Chapter 28 of the Customs Tariff schedule, issued under statutory powers on the recommendation of the tax council and effective from an earlier stated date of commencement.
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