Intra state supply of NPCIL is exempted – notification no. 26/2017

Certain intra state supplies of heavy water and nuclear fuels which are classified under Chapter 28 of theFirstSchedule to the Customs Tariff Act, 1975 (51 of 1975) are exempted from levy of Central Tax. This exemption is granted on recommendation of GST councilon being satisfied that it is necessary in the public interest.

(Note: It is the intra state supply of heavy water and nuclear fuels what is being exempted by this notification and not the inter state supply.)

Intra state supply of NPCIL is exempted – notification no. 26/2017

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 26/2017-Central Tax (Rate)

New Delhi, the 21st September, 2017

G.S.R..(E).-In exercise of the powers conferred by sub-section (1) of section 11 of the CentralGoods and Services Tax Act, 2017(12 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 FirstSchedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy tothe Nuclear Power Corporation of India Ltd from the whole of the central tax leviable thereonunder section 9 of the Central Good and Services Tax Act, 2017 (12 of 2017).

[F. No. 354/173/2017 TRU]

(Ruchi Bisht)
Under Secretary to the Government of India

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