The Government of the Andaman & Nicobar issued regulations to impose Value Added Tax (VAT) on goods not covered under the new Goods and Services Tax (GST) law.
GST was launched in the country from July 1st.
Before the implementation of GST, no VAT is levied in the Union Territory (UT) in order to allow the local residents access goods at a reasonable price.
The islands do not impose any sales tax or VAT to make up for the additional cost required for transporting goods.
Read the full text of the Notification below.
