VAT in Andaman Islands?

Hello...Everbody...

Any of you have any idea about the applicability of VAT in Andaman & Nicobar islands..?

My knowledge is that when the Union Govt. first introduced this system in 2005, and since at that time, the Andaman & Nicobar islands were (and are still..?) without a Sales Tax system, they did not embrace this at all..

And I would like to know whether the same is still the case.

It is highly appreciated if any of you could help me..

Thanking You all (in advance for your prospective replies for guiding me to find a factful answer..)

Rajeesh