Section 113 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
113. Power to amend Schedules.
- If the Government is of opinion that it is expedient in the interest of general public so to do, it may, by notification in the Official Gazette, add to, or omit from, or otherwise amend, the First, the Second, the Third and the Fourth Schedules, prospectively, and thereupon the said Schedules shall be deemed to have been amended accordingly:Provided that no such amendment shall be made retrospectively if it would have the effect of prejudicially affecting the interests of a dealer.
