In exercise of the powers conferred by sub-section (1) of section 11 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa, 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 (Central Act 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 Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017).

This Notification shall be deemed to have come into force with effect from the 21st day of September, 2017.

By order and in the name of the Governor of Goa.

Sushama D. Kamat,

Under Secretary, Finance (R&C).