In exercise of the powers conferred by sub-section (1) of section 11 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No: V of 2017)the Jammu and Kashmir 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 State tax leviable thereon under section 9 of the Jammu and Kashmir Good and Services Tax Act, 2017 (Act No: V of 2017).

By Order of the Government of Jammu and Kashmir.

Sd/-

(Navin K. Choudhary, IAS

Principal Secretary to Government

Finance Department