Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017

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..... tion 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) , the Central Government hereby makes the following rules for the Union Territory of Andaman and Nicobar Islands, namely:-- 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 .....

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..... ng to the imposition of interest and penalty, shall, mutatis mutandis, apply, with the following modifications, namely:- (a) in Rule 1,- (i) for the words and figures the Central Goods and Services Tax Rules, 2017 , the words, brackets and figures the Union Territory Goods and Services Tax (Andaman and Nicobar Islands) Rules, 2017 shall be substituted; (b) in rule 90, for sub-rule ( .....

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..... ions in Forms C or F and certificates in Forms E or H or Form I specified in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 submitted by the applicant in support of the claims referred to in sub-clause (i); and (iii) the value of claims of Octroi levied by the Port Blair Municipal Council in exercise of powers conferred under Section 80 (1) (e) of the Andaman and N .....

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