Important Keyword: GST NPCIL exemption, heavy water GST India, nuclear fuel GST exemption, notification 26/2017 GST, GST exemption government supplies,
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[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 - Central Tax (Rate): Exempt certain supplies to NPCIL.
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 11 of the Central Goods and Services Tax Act, 2017 (12 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 central tax leviable thereon under section 9 of the Central Good and Services Tax Act, 2017 (12 of 2017).
(Ruchi Bisht)
Under Secretary to the
Government of India
📚 Frequently Asked Questions (FAQs): Notification No. 26/2017 – Central Tax (Rate)
Q1: What is Notification 26/2017 in GST?
Answer: It provides GST exemption for specific supplies.
It exempts supply of heavy water and nuclear fuels from Department of Atomic Energy to NPCIL from GST.
Q2: What goods are covered under this notification?
Answer: Only heavy water and nuclear fuels.
These goods fall under Chapter 28 and are specifically mentioned in the notification.
Q3: Who can supply under this exemption?
Answer: Only Department of Atomic Energy.
No other supplier can claim this exemption.
Q4: Who is the recipient under this notification?
Answer: NPCIL only.
The exemption applies only when supply is made to Nuclear Power Corporation of India Limited.
Q5: Is GST completely exempt?
Answer: Yes, fully exempt.
No GST is payable on such supplies.
Q6: Does this apply to inter-state supply?
Answer: No, only intra-state.
The notification specifically mentions intra-state supply.
Q7: Can private companies use this exemption?
Answer: No, they cannot.
This is a government-specific exemption.
Q8: What happens if conditions are not met?
Answer: GST becomes applicable.
All conditions must be satisfied to claim exemption.
Q9: Is ITC available on such supplies?
Answer: ITC rules depend on transaction structure.
Since supply is exempt, ITC may not be available in usual cases.
Q10: Why is this exemption given?
Answer: For public interest.
It reduces cost in strategic nuclear energy projects.
Q11: Is this notification still active?
Answer: Yes, unless amended.
Always check latest updates before applying.
Q12: Can contractors supplying to NPCIL claim this?
Answer: No, generally not.
The exemption is limited to specific supplier-recipient combination.
Q13: What is Chapter 28?
Answer: It relates to inorganic chemicals.
Heavy water and nuclear fuels fall under this classification.
Q14: Who issues GST notifications?
Answer: Government via CBIC.
Based on GST Council recommendations.
Q15: Should businesses worry about this notification?
Answer: Only if dealing in this sector.
Otherwise, it has limited practical relevance.
Download PDF: Notification No. 26/2017 – Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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