Section 9(5)(b) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

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Andaman and Nicobar Islands - Subsection

Section 9(5)(b) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(b)the goods or goods manufactured out of such goods are to be exported from Andaman and Nicobar Islands by way of transfer to a-

(i)non-resident consignment agent; or

(ii)non-resident branch of the dealer; and