Notification No. 26/2017 – Central Tax (Rate): Exempt certain supplies to NPCIL.

Important Keyword: F. No. 354/173/2017 TRU, Notification No. 26/2017 – Central Tax (Rate), Section 11(1) CGST Act 2017, Section 9 CGST Act 2017.

[F. No. 354/173/2017 TRU]
Government of India
Ministry of Finance
(Department of Revenue)

New Delhi, the 21^st September, 2017

Notification No. 26/2017 – Central Tax (Rate)

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

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