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Supplies wholly/partly exempt from CGST [Section 11(1) of CGST ACT]
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https://gstgyaan.com/notification-no-26-2017-central-tax-rate-dated-21-09-2017-supply-of-heavy-water-and-nuclear-fuels-wholly-exempt
Notification No. 26/2017-Central Tax (Rate) dt. 21-09-2017
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In exercise of the powers conferred by section 11(1) of the CGST ACT, 2017 |
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Supply of heavy water and nuclear fuels wholly exempt from CGST Central Government, on being satisfied that it is necessary in the public interest so to do, 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 central tax leviable thereon u/s 9. |
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