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of <h1>Lakshadweep GST Rules 2017: Adapts Central GST Rules with Terminology Changes, Procedural Adjustments, and Clause Omissions</h1> The Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017, adapt the Central Goods and Services Tax Rules, 2017, with specific modifications. These adaptations involve changes in terminology to reflect the Union Territory context, adjustments in procedural rules such as communication of deficiencies and claims under the Central Sales Tax Act, and the omission of certain clauses. Additionally, there are provisions for the electronic declaration of stock by principals and agents and clarifications regarding references to specific sections of the GST Act. These modifications ensure the rules are tailored to the Union Territory's legislative framework.
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