Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 38(7)] [Section 38] [Entire Act] Andaman and Nicobar Islands - Subsection Section 38(7)(d) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017 (d)furnish the declaration or certificate forms as required under the Central Sales Tax Act, 1956, shall be excluded.