Section 40 in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
40. Collection of tax only by registered dealers.
(1)No person who is not a registered dealer shall collect in respect of any sale of goods by him in Andaman and Nicobar Islands any amount by way of tax under this Regulation and no registered dealer shall make any such collection except in accordance with this Regulation and the rules made thereunder and at the rates specified under this Regulation.(2)Tax collected by a person who is not a registered dealer shall not be refunded and shall stand forfeited.
