Union Territory GST Rules establish the regulatory framework for GST administration and specify commencement upon notification. The Central Government promulgated the Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 under the enabling provisions of the UT GST Act to establish the regulatory framework for GST administration in the Andaman and Nicobar Islands; the rules are titled accordingly and commence on the first day of July, 2017.