Important Keyword: Section 8(1) UTGST Act 2017, F. No. 354/173/2017 TRU, Notification No. 26/2017- Union Territory Tax (Rate).
[F. No. 354/173/2017 TRU]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 21st September, 2017
Notification No. 26/2017- Union Territory Tax (Rate)
Table of Contents
GST: [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
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).
(Ruchi Bisht)
Under Secretary to the
Government of India
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