Section 9(5) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(5)Notwithstanding anything to the contrary contained in sub-section (1), where-(a)a dealer has purchased goods (other than capital goods) for which a tax credit arises under sub-section (1);(b)the goods or goods manufactured out of such goods are to be exported from Andaman and Nicobar Islands by way of transfer to a-(i)non-resident consignment agent; or(ii)non-resident branch of the dealer; and(c)the transfer shall not be by way of a sale made in Andaman and Nicobar Islands; the amount of the tax credit shall be reduced by the prescribed percentage.Explanation. - For the removal of doubts, it is hereby clarified that no tax credit shall be allowed for the purchase of goods from an unregistered dealer.
