Section 41 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
41. Refund of tax for embassies, officials, international and public organisations.
(1)The bodies listed in the Fourth Schedule shall be entitled to claim a refund of tax paid on goods purchased in Andaman and Nicobar Islands, subject to such restrictions and conditions as may be prescribed.(2)Any person entitled to a refund under sub-section (1) may apply to the Commissioner in the manner and within the time prescribed.
