TMI BlogUnion Territory Goods and Services Tax (Lakshadweep) Rules, 2017X X X X Extracts X X X X X X X X Extracts X X X X ..... Union Territory Goods and Services Tax Act, 2017 (14 of 2017) , the Central Government hereby makes the following rules for the Union Territory of Lakshadweep, namely:-- Short title and Commencement. 1. (1) These rules may be called the Union Territory Goods and Services Tax (Lakshadweep) Rules, 2017 . (2) They shall come into force with effect from the 1st day of July, 2017. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll, 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 (Lakshadweep) Rules, 2017 shall be substituted; (b) in rule 90, for sub-rule (4) the following sub-rule shall be substituted, namely:- (4) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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). ; (d) in rule 117, clauses (a) and (b) of sub-rule (4) shall be omitted; (e) for rule 119, the following rule shall be substituted, namely:- 119. Declaration of stock held by a principal and agent.- Every person to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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