Section 14(3) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(3)For the avoidance of doubt, no tax credit under sub-section (2) can be claimed-(a)for finished goods manufactured out of tax paid raw material or capital goods;(b)in a statement furnished more than four months after the commencement; or(c)for opening stock which is held outside Andaman and Nicobar Islands.
