INDIA CODE

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Notification No. 26/2017-Union Territory Tax (Rate) [N10-547]

As at 6 September 2026. In force from 21 September 2017.

Dates: made 21 September 2017; in force 21 September 2017; ceased none recorded. Gazette: Gazette of India, EXTRAORDINARY, Part II, Section 3, Sub-section (i), dated 21st September, 2017. Band A.

Cite: Notification No. 26/2017-Union Territory Tax (Rate) [N10-547]. Machine: N10-547.

In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central 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 Union territory tax as leviable thereon under section 7 of the Union Territory Good and Services Tax Act, 2017 (14 of 2017).

Made under

Recital: "In exercise of the powers conferred by sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council". Names sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017. Vires claimed, unresolved.

Acts on (0)

none

Acted on by (0)

none

Not held (2)

"section 7 of the Union Territory Good and Services Tax Act, 2017"

"sub-section (1) of section 8 of the Union Territory Goods and Services Tax Act, 2017"