Exempt intra state supply of heavy water and nuclear fuels - S.O.061/P.A.5/2017/S.11/2017 - Punjab SGST

GOVERNMENT OF PUNJAB DEPARTMENT OF EXCISE AND TAXATION (EXCISE AND TAXATION-II BRANCH) NOTIFICATION The 3rd October, 2017 No. S.O.61/P.A.5/2017/S.11/2017.- In exercise of the powers conferred by sub-section (1) of section 11 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to exempt 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 central tax leviable thereon under section 9 of the Punjab Good and Services Tax Act, 2017 (Punjab Act No.5 of 2017). M.P. SINGH, Additional Chief Secretary-cum- Financial Commissioner (Taxation), Department of Excise and Taxation, Punjab.