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 Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 115(1)] [Section 115] [Entire Act] Andaman and Nicobar Islands - Subsection Section 115(1)(b) in The Andaman and Nicobar Islands Value Added Tax Regulation, 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.