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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 2(1)(e) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(e)"business" includes-
(i)the provision of any services, but excluding the services provided by an employee;
(ii)any trade, commerce or manufacture;
(iii)any adventure or concern in the nature of trade, commerce or manufacture;
(iv)any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern; and
(v)any occasional transaction in the nature of such service, trade, commerce, manufacture, adventure or concern whether or not there is volume, frequency, continuity or regularity of such transaction, whether or not such service, trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such service, trade, commerce, manufacture, adventure or concern;