Recommendations of the Council, hereby exempts intra state supply of heavy water and nuclear fuels by NPCIL. - J.21011/1/2017-TAX/Vol-I/Pt(v) - 26/2017-State Tax (Rate) - Mizoram SGST
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Exemption of intra-state supply: heavy water and nuclear fuels relieved from Mizoram state GST following Council recommendation. Exempts intra-state supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the state tax under the Mizoram Goods and Services Tax Act, 2017, based on a Governor's exercise of exemption power following the GST Council's recommendation and covering goods falling in Chapter 28 of the Customs Tariff Act, 1975.
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Provisions expressly mentioned in the judgment/order text.
Exemption of intra-state supply: heavy water and nuclear fuels relieved from Mizoram state GST following Council recommendation.
Exempts intra-state supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the state tax under the Mizoram Goods and Services Tax Act, 2017, based on a Governor's exercise of exemption power following the GST Council's recommendation and covering goods falling in Chapter 28 of the Customs Tariff Act, 1975.
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