Rule 2 - Adaptation of Central Goods and Services Tax Rules, 2017.

Adaptation of GST Rules: UT-specific substitutions and procedural amendments govern transitional claims and stock declarations.

The Central Goods and Services Tax Rules apply mutatis mutandis to the Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules with specific modifications: substitution of the rule title; amendment to rule 90 treating FORM GST RFD-03 deficiencies as communicated under the UT rule; revision of rule 117(1) proviso to require detailed specification of transitional claims and supporting declarations and omission of certain subclauses; replacement of rule 119 to mandate electronic FORM GST TRAN-1 stock declarations by principals and agents within ninety days; and an explanation equating the Central Act transitional provision to its UT counterpart.