Union Territory GST rules for Chandigarh establish the regulatory framework and set commencement under a central notification. The Central Government promulgated the Union Territory Goods and Services Tax (Chandigarh) Rules, 2017 under its rulemaking authority within the UT GST legislative framework, designating the short title and providing for commencement as specified in the notification, thereby establishing the regulatory framework for GST administration in Chandigarh.