This notification, No. 26/2017-State Tax Rate, issued by the Government of the National Capital Territory of Delhi, Department of Finance Revenue, exempts intra-state supply of heavy water and nuclear fuels by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd. from the State tax leviable under Section 9 of the Delhi Goods and Services Tax (DGST) Act, 2017. This exemption applies to goods falling under Chapter 28 of the First Schedule to the Customs Tariff Act, 1975. The notification, authorized by the Lt. Governor of Delhi under Section 11(1) of the DGST Act, 2017, and based on the recommendations of the Council, is deemed to be in the public interest and came into effect on September 21, 2017. The notification is issued under file number F. 3(37)/Fin(Rev)/I/2017-18/DSVI/705 and signed by A. K. SINGH, Dy. Secy. VI Finance.
Key Entities Referenced
Customs Tariff Act, 1975: An Indian legislation related to customs duties and tariffs.
National Capital Territory of Delhi: A Union Territory and Metropolitan Region of India containing New Delhi.
Delhi Goods and Services Tax Act, 2017: A law enacted by the Delhi Legislative Assembly related to the implementation of the Goods and Services Tax (GST) in Delhi.
Department of Atomic Energy: A department within the Government of India responsible for nuclear power technology and research.
Nuclear Power Corporation of India Ltd.: An Indian public sector undertaking responsible for nuclear power generation.
Lt. Governor of National Capital Territory of Delhi: The Lieutenant Governor is the constitutional head of the National Capital Territory of Delhi.
A. K. SINGH: The Deputy Secretary, VI Finance, Government of National Capital Territory of Delhi.
New Delhi, Delhi: The capital city of India and part of the National Capital Territory of Delhi.
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6569 DG/2017 (1)2 DELHI GAZETTE : EXTRAORDINARY PART IV]
FINANCE (REVENUE-1) DEPARTMENT
NOTIFICATION
Delhi, the 6th Novermber, 2017
No. 26/2017-State Tax (Rate)
No. F. 3(37)/Fin (Rev-I)/2017-18/DS-VI/705.—In exercise of the powers conferred by sub-section (1) of
Section 11 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of
National Capital Territory of Delhi, 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 State tax leviable
thereon under section 9 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017).
This notification shall come into force with effect from the 21st day of September, 2017.
By Order and in the Name of the Lt. Governor
of National Capital Territory of Delhi,
A. K. SINGH, Dy. Secy. VI (Finance)
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.