In exercise of the powers conferred by sub-section (1) of section 11 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, 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 Bihar Goods and Services Tax Act, 2017 (12 of 2017).

2. This notification shall come into force with effect from 21st September, 2017.

By order of Governor of Bihar,

SUJATA CHATURVEDI,

Commissioner-cum-Principal Secretary

Commercial Taxes Department.