Section 84(9) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(9)Where-(a)the Commissioner has issued to a person a determination in respect of a particular transaction; and(b)the person implements the transaction based on the determination issued to him under this section and in the manner described in the application,no assessment may be raised by the Commissioner against that person which is inconsistent with the determination and no penalty may be imposed on the person if the determination is later held incorrect.
