Exemption of Union Territory Tax on Intra-State Supply of Heavy Water and Nuclear Fuels - Notification No. 26/2017
The Government of India, through the Ministry of Finance's Department of Revenue, issued Notification No. 26/2017 on September 21, 2017. This notification, made under the authority of sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017, exempts certain intra-state supplies from Union Territory tax. Specifically, the exemption applies to heavy water and nuclear fuels classified under Chapter 28 of the First Schedule to the Customs Tariff Act, 1975. These items, when supplied by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd, are exempt from the Union Territory tax that would otherwise be applicable under section 7 of the Union Territory Goods and Services Tax Act, 2017. This decision was made in the public interest and follows the recommendations of the GST Council. The notification was signed by Ruchi Bisht, Secretary to the Government of India.
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 26/2017- Union Territory Tax (Rate)
New Delhi, the 21st September, 2017
G.S.R(E).- 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 Good and Services Tax Act, 2017 (14 of 2017).
