Text
The text below is the rule as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Rules as published in the Gazette of India is the legal source.
Rule 1, verbatim (show)
Rule 1. Short title and Commencement.
(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 1
st
day of July, 2017.
Questions to answer on the file
Questions a reviewer answers from the engagement file, grouped by the part of the rule they come from. They describe what the rule asks; they do not decide it.
Commencement-date comparison 1(2)
Questions to answer on the file2 questions
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Circulars and notifications
No circular or notification in the CBIC repository is recorded as citing this rule.
References
- Central Board of Indirect Taxes and Customs. "Rule 1. Short title and Commencement". UTGST (Andaman and Nicobar Islands) Rules, 2017, CBIC tax information portal. Retrieved 17 September 2026.
External links
- UTGST (Andaman and Nicobar Islands) Rules, 2017, Rule 1 on the CBIC tax information portal