Section 18(2) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(2)For the purposes, "taxable quantum" of a dealer shall be two lakh rupees, or such other amount as may be specified by the Government by notification in the Official Gazette:Provided that a dealer who imports for sale any goods into Andaman and Nicobar Islands, the taxable quantum shall be "Nil" or such other amount as may be specified by the Government by notification in the Official Gazette.
