NOTIFICATION NO. 26/2017-UNION TERRITORY TAX (RATE), DATED 21-9-2017

SECTION 8 OF THE UTGST ACT, 2017 – POWER TO GRANT EXEMPTION FROM TAX – INTER-STATE SUPPLY OF HEAVY WATER AND NUCLEAR FUELS FALLING IN CHAPTER 28 BY THE DEPARTMENT OF ATOMIC ENERGY TO THE NUCLEAR POWER CORPORATION OF INDIA LTD.

NOTIFICATION NO. 26/2017-UNION TERRITORY TAX (RATE)DATED 21-9-2017

In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts intra-State supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. from the whole of the Union territory tax as leviable thereon under section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017).

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