Important Keyword: Notification 26/2017 UTGST Rate, NPCIL GST Exemption, Heavy Water GST, Nuclear Fuel GST, GST Exemption Notification, UTGST Notification 26/2017, Department of Atomic Energy GST, Nuclear Power Corporation GST, GST Exempt Supplies, GST Council Exemption
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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 - Union Territory 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 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
📚 Frequently Asked Questions (FAQs): Notification No. 26/2017 - Union Territory Tax (Rate)
Q1. What is Notification No. 26/2017 UTGST Rate?
Answer:
It is a GST exemption notification issued on 21 September 2017.
The notification exempts specified supplies of heavy water and nuclear fuels made by the Department of Atomic Energy to NPCIL from UTGST.
Q2. Who receives the benefit under this notification?
Answer:
NPCIL receives the benefit.
The exemption specifically applies to supplies made to Nuclear Power Corporation of India Limited and not to every organization involved in the nuclear sector.
Q3. Which goods are covered?
Answer:
Heavy water and nuclear fuels are covered.
The notification specifically refers to these goods falling under Chapter 28 of the Customs Tariff Act.
Q4. Is the exemption available to private companies?
Answer:
No.
The notification is restricted to supplies made to NPCIL and does not automatically extend to private entities.
Q5. What is NPCIL?
Answer:
NPCIL is the Nuclear Power Corporation of India Limited.
It is responsible for operating nuclear power plants and generating nuclear electricity in India.
Q6. What is heavy water?
Answer:
Heavy water is a specialized form of water used in certain nuclear reactors.
It functions as a moderator and coolant in nuclear power generation systems.
Q7. Why did the Government grant this exemption?
Answer:
The exemption was granted in the public interest.
The objective was to support India's nuclear energy infrastructure and reduce tax costs on critical inputs.
Q8. Does the exemption cover all nuclear materials?
Answer:
No.
Only heavy water and nuclear fuels specified in the notification are covered.
Other supplies must be examined separately under GST law.
Q9. What is the legal basis of the exemption?
Answer:
The exemption was issued under Section 8(1) of the UTGST Act, 2017.
This section allows the Government to exempt supplies when required in the public interest.
Q10. Is GST completely waived?
Answer:
Yes.
The notification exempts the supply from the whole of the Union Territory Tax otherwise chargeable.
Q11. Is the exemption conditional?
Answer:
Yes, indirectly.
The supplier, recipient, and nature of goods must all match the conditions prescribed in the notification.
Q12. Can the exemption be denied?
Answer:
Yes.
If the transaction does not satisfy the notification requirements, GST authorities may deny the benefit.
Download PDF: Notification No. 26/2017 - Union Territory Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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