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Delhi Govt. exempts intra state supply of heavy water and nuclear fuels from levy of DGST

FINANCE (REVENUE-1) DEPARTMENT

NOTIFICATION

Delhi, the 6th Novermber, 2017

No. 26/2017-State Tax (Rate)

No. F. 3(37)/Fin (Rev-I)/2017-18/DS-VI/705.—In exercise of the powers conferred by sub-section (1) of Section 11 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of National Capital Territory of Delhi, 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 Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017).

This notification shall come into force with effect from the 21st day of September, 2017.

By Order and in the Name of the Lt. Governor

of National Capital Territory of Delhi,

A. K. SINGH, Dy. Secy. VI (Finance)

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