Legal Document View

Unlock Advanced Research with PRISMAI

Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions

- Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ...
Upgrade to Premium
[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

Andaman and Nicobar Islands - Subsection

Section 2(1)(p) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017

(p)"importer" shall include-
(i)a person who brings his own goods into Andaman and Nicobar Islands; or
(ii)a person on whose behalf another person brings goods into Andaman and Nicobar Islands; or
(iii)in the case of a sale occurring in the circumstances referred to in sub-section (2) of section 6 of the Central Sales Tax Act, 1956, the person in Andaman and Nicobar Islands to whom the goods are delivered;