Section 16(1) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(1)Notwithstanding anything contrary to this Regulation, every dealer whose-(a)turnover in the year preceding the commencement; or(b)turnover in the current year, does not exceed five lakh rupees or such other amount as may be specified by the Government by notification in the Official Gazette, shall have an option to pay tax under this section:Provided that this sub-section shall not apply to dealers procuring goods from any place outside Andaman and Nicobar Islands or selling or supplying goods to any place outside Andaman and Nicobar Islands at any time during the year in which he opts to pay tax under this sub-section or if he is a registered dealer in the Andaman and Nicobar Islands under the Central Sales Tax Act, 1956:Provided further that in case the Government has notified a composition scheme for a class of dealers under sub-section (12), such dealers shall not have an option to pay tax under this sub-section.
