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<h1>Uttar Pradesh exempts state tax on intra-state supply of heavy water, nuclear fuels by Department of Atomic Energy.</h1> The Uttar Pradesh government, exercising its powers under the Uttar Pradesh Goods and Services Tax Act, 2017, has exempted the intra-state supply of heavy water and nuclear fuels from state tax. This exemption applies to supplies made by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd., as outlined in Chapter 28 of the Customs Tariff Act, 1975. The exemption is effective retroactively from September 21, 2017, following recommendations from the Council, and is deemed necessary in the public interest.