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<h1>Manipur exempts intra-state supply of heavy water and nuclear fuels from state tax under GST Act, effective Sept 21, 2017.</h1> The Government of Manipur, under the Manipur 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. The decision, effective from September 21, 2017, is based on recommendations from the Council and is deemed necessary in the public interest.