In exercise of the powers conferred by subsection (1) of section 11 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Government of Gujarat, 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 Gujarat Good and Services Tax Act, 2017 (Guj. 25 of 2017).

By order and in the name of the Governor of Gujarat,

C J Mecwan

Joint Secretary to Government.