Union Territory GST rules establish a UT-specific framework and prescribe commencement and rulemaking authority for the territory. Union Territory Goods and Services Tax rules establish a territorial GST regulatory framework under the parent UT GST Act by invoking central rulemaking authority. The notification sets the short title as the Union Territory Goods and Services Tax (Daman and Diu) Rules, 2017 and fixes the commencement that brings the rules into force, thereby activating the UT-specific GST administration and compliance regime within the territory.