Section 9(8) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(8)Subject to the provisions of sub-sections (1) and (2), the tax credit of goods to be used for sale, as defined in sub-clause (v) of clause (zb) of sub-section (1) of section 2, shall be allowed as follows:-(a)¼th of the input tax on such goods arising in the tax period, in the same tax period;(b)balance ¾th of such input tax, in equal proportions, in corresponding tax periods, in three immediately successive financial years.
