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of <h1>Assam exempts intra-state supply of heavy water and nuclear fuels from state tax under Assam GST Act, 2017.</h1> The Government of Assam, through a notification dated October 25, 2017, exempts the intra-state supply of heavy water and nuclear fuels from state tax under the Assam Goods and Services Tax Act, 2017. This exemption applies to supplies made by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. The exemption is granted under the powers conferred by the Assam GST Act and is based on the recommendations of the Council, deemed necessary in the public interest. The notification is effective retroactively from September 21, 2017.
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