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[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]



Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 26/2017- Union Territory Tax (Rate)

New Delhi, the 21
st
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).


[F. No. 354/173/2017 TRU]



(Ruchi Bisht)

Under Secretary to the Government of India
notifications no 26 2017 union territory tax rate | iKargos