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<h1>Union Territory Goods and Services Tax Rules, 2017 Implemented in Lakshadweep to Regulate GST from July 1, 2017</h1> The Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 were established by the Central Government under the Union Territory Goods and Services Tax Act, 2017. These rules specifically apply to the Union Territory of Lakshadweep and were officially brought into effect on July 1, 2017. The rules are part of the broader legislative framework governing goods and services tax within Indian Union Territories, as notified by the Ministry of Finance's Department of Revenue.