Section 4 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
4. Rates of tax.
(1)The rates of tax payable on the taxable turnover of a dealer shall be in respect of goods specified in the First Schedule, at the rate specified therein.(2)The Government may, if it deems necessary, change the rates of tax as specified in sub-section (1), by a notification to that effect in the Official Gazette.
