Section 115(1) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(1)The tax imposed by section 3 applies to every-(a)sale, including an instalment sale and hire purchase of goods, made on and after the 1st day of July, 2017;(b)sale in the form of the transfer of a right to use goods, to the extent that the right to use goods is exercised after the 1st day of July, 2017.
