The Government of Andaman and Nicobar on November 29, 2024, issued the notification regarding the goods falling under the purview of Value Added Tax.
The following has been stated namely: -
• The following goods fall under the Value Added Tax in the Andaman and Nicobar Islands namely: -
o Petroleum Products: Petroleum Crude, high Speed Diesel, High Speed Diesel (Ship), Petrol, Natural Gas, Aviation Turbine Fuel.
o Alcoholic Beverages: Including Indian-made foreign liquor (IMFL), and Beer.
• Dealers trading in these goods are strictly required to adhere to VAT Regulation, including issuance of proper tax invoices upon request.
• Further, the dealers are required to maintain records.
• Consumers are advised to ensure that they receive tax invoices for every purchase of the aforementioned goods.
