The Union Territory Goods and Services Tax Act, 2017
The Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017
Rule 1: Short title and commencement.
1. (1) These rules may be called the Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017.
(2) They shall come into force with effect from the 1st day of July, 2017.