Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

Andaman and Nicobar Islands - Subsection

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

(o)"import" means sale or purchase in the course of the import of goods into the territory of India if the sale or purchase either occasions such import or is effected by transfer of document of title to the goods before the goods have crossed the customs frontiers of India and includes procurement of goods from outside the Andaman and Nicobar Islands either as a result of purchase or otherwise.