MINISTRY OF LAW AND JUSTICE
New Delhi, the 26th July, 2017/Shravana 4, 1939 (Saka)
THE ANDAMAN AND NICOBAR ISLANDS VALUE ADDED TAX REGULATION, 2017
1. (1) This Regulation may be called the Andaman and Nicobar Islands Value Added Tax Regulation, 2017.
(2) It extends to the whole of the Union territory of Andaman and Nicobar Islands.
(3) (a) The provisions of this Regulation, except sections 99 to 101, shall be deemed to have come into force on the 1st day of July, 2017.
(b) The provisions of sections 99 to 101 of this Regulation shall come into force at once.