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    <title>Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017</title>
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    <description>The notification adapts the Central Goods and Services Tax Rules, 2017 to the Union Territory of Andaman and Nicobar Islands, making central provisions on supply, input tax credit, registration, returns, assessment, refunds, audit, transitional provisions and related matters apply mutatis mutandis, with specified modifications including territorial substitution of rule titles, inclusion of Central FORM GST RFD-03 deficiencies, detailed specification of categories and supporting declarations for transitional claims (including Octroi by Port Blair Municipal Council), amendment of principal agent stock declaration to require FORM GST TRAN-1, and an explanation mapping central transitional references to the corresponding Union Territory provision.</description>
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