Exemption of Integrated Tax on 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 was made under the authority of sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017. The notification declares that, based on the recommendations of the Council and in the public interest, the inter-state supply of heavy water and nuclear fuels, as specified in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975, is exempt from the integrated tax. This exemption applies specifically to supplies made by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. The integrated tax exemption is granted under section 5 of the Integrated Goods and Services Tax Act, 2017. The notification aims to facilitate the supply of these critical materials without the added burden of integrated tax, thereby supporting nuclear energy production in India.
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Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 26/2017-Integrated Tax (Rate)
New Delhi, the 21st September, 2017
G.S.R.....(E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 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 inter-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 integrated tax leviable thereon under section 5 of the Integrated Good and Services Tax Act, 2017 (13 of 2017).
