Exempts intra-state supply of heavy water and nuclear fuels Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. - FTX.90/2017/188 (26/2017) - Assam SGST

GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION No. 26/2017 The 25th October, 2017 No.FTX.90/2017/188.- In exercise of the powers conferred by sub-section (1) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, 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 state tax leviable thereon under section 9 of the Assam Goods and Services Tax Act, 2017 (Assam Act No, XXVIII of 2017). This notification shall be deemed to have Come into force from 21st of September, 2017.