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of <h1>Sikkim Exempts State Tax on Heavy Water, Nuclear Fuel Supplies to Nuclear Power Corp under GST Act.</h1> The Government of Sikkim, through the Finance, Revenue, and Expenditure Department's Commercial Taxes Division, has issued a notification exempting certain intra-state supplies from state tax under the Sikkim Goods and Services Tax Act, 2017. Specifically, the exemption applies to the supply of heavy water and nuclear fuels, categorized under Chapter 28 of the Customs Tariff Act, 1975, provided by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. This decision, effective from September 21, 2017, is based on the recommendations of the Council and deemed necessary in the public interest.
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