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Andaman and Nicobar Islands - Section

Section 116 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

116. Repeal and savings.

(1)The Port Blair Municipal Council Octroi Tax Bye-Laws, are hereby repealed.
(2)Notwithstanding anything contained in sub-section (1), such repeal shall not affect the previous operation of the said bye-laws or any right, title, entitlement, obligation or liability already acquired, accrued or incurred thereunder.
(3)For the purposes of sub-section (2), anything done or any action taken including any appointment, notification, notice, order, rule, form or certificate in the exercise of any powers conferred by or under the said bye-laws shall be deemed to have been done or taken in the exercise of the powers conferred by or under this Regulation, as if this Regulation were in force on the date on which such thing was done or action was taken, and all arrears of tax and other amounts due at the commencement may be recovered as if they had accrued under this Regulation.First Schedule[See section 4 (1)]List of Goods to be Taxed
Sl. No. Description of Goods Rate of Tax
1. Petroleum Crude 10 per cent.
2. High Speed Diesel 10 per cent.
3. High Speed Diesel (Ship) 10 per cent.
4. Motor Spirit (Commonly known as petrol) 10 per cent.
5. Natural Gas 10 per cent.
6. Aviation Turbine Fuel 10 per cent.
7. IMFL 10 per cent.
8. Beer 10 per cent.
The Second Schedule(See section 6)List of Goods to be Exempted
Sl. No. Description of Goods Rate of Tax
  NIL  
The Third Schedule[See section 9 (1)(b)]Non-Creditable Goods
Sl. No. Description of Goods Rate of Tax
  NIL  
The Fourth Schedule[See section 41 (1)]Bodies Entitled to Claim a Refund of Tax Paid on Goods Purchased
Sl. No. Name of Organisation Conditions
  NIL