Section 7(d) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(d)in accordance with the notification issued by the Central Government in exercise of its powers under section 3 of the Foreign Aircraft (Exemption from Taxes and Duties on Fuel) Act, 2002, no tax shall be levied on sales of the fuel and lubricants which are filled into receptacles forming part of any aircraft registered in a country other than India, if-(i)the said country is a party to the Convention on International and Civil Aviation, 1944;(ii)the said country has entered into an Air Services agreement with India; and(iii)the aircraft is operating on a scheduled or non-scheduled service to or from India.
