Exemption of heavy water and nuclear fuel supplies by Department of Atomic Energy to NPCIL from state GST. Exemption of intra-state supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from state tax under the Sikkim GST framework; the notification designates goods by Customs Tariff chapter and relieves such intra-state supplies from state tax levied under section 9.