Section 41

The Andaman and Nicobar Islands Value Added Tax Regulation, 2017Regulations · 2017

(1) The bodies listed in the Fourth Schedule shall be entitled to claim a refund of tax paid on goods purchased in Andaman and Nicobar Islands, subject to such restrictions and conditions as may be prescribed.

(2) Any person entitled to a refund under sub-section (1) may apply to the Commissioner in the manner and within the time prescribed.

Where this provision sits

Act	The Andaman and Nicobar Islands Value Added Tax Regulation, 2017
Section	41
Status	In force as published by the source

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