Union Territory Goods and Services Tax rules implement the UT GST framework and commence the regulatory scheme in Lakshadweep. The Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 are notified by the Central Government under the enabling provisions of the Union Territory GST Act, adopt that title, and come into force with effect from the first day of July, 2017, thereby implementing the rule-making authority granted by the Union Territory GST legislation for Lakshadweep.