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of <h1>Union Territory GST Rules for Andaman and Nicobar Islands, 2017, Enforced Under Sections 21 and 22 of the Act</h1> These rules, titled the Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017, were established by the Central Government under the Union Territory Goods and Services Tax Act, 2017. They apply specifically to the Andaman and Nicobar Islands and came into effect on July 1, 2017. The rules are issued by the Ministry of Finance, Department of Revenue, as per Notification No. 5/2017 - Union Territory Tax, in accordance with sections 21 and 22 of the Act.
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