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

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ods 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 with effect from the 1st day of July, 2017. Adap .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tis 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 (4) the following sub-rule shall be substituted, namely:- "(4) .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 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 Nicobar Islands (Municipal) Regulations, 1994."; (d) in rule 117, clauses (a) and (b) of sub .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X