Section 9(7) in The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
(7)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); and(b)the goods or goods manufactured out of such goods are to be exported from Andaman and Nicobar Islands by way of sale made under sub-section (1) of section 8 of the Central Sales Tax Act, 1956, the amount of the tax credit shall be reduced by the prescribed percentage.
