Section 115(2) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(2)Tax credits arising under section 9 shall be allowed for-(a)a purchase, including a purchase under an instalment sale and hire purchase of goods, made on and after the 1st day of July, 2017; and(b)a purchase occurring in the form of the acquisition of a right to use goods, to the extent that the right to use goods is exercised after the 1st day of July, 2017.
