The CBEC has notified the UTGST Rules, 2017 for UTs of Andaman & Nicobar Islands, Chandigarh, Dadra & Nagar Haveli, Daman & Diu and Lakshadweep, applicable w.e.f. 1 July 2017, relating to mutatis-mutandis adaptation of Central Goods and Services Tax (CGST) Rules, 2017, subject to certain modifications, as under:
UTGST (Andaman and Nicobar Islands) Rules, 2017: CBEC Notification 5/2017 UT Tax 30 June 2017
UTGST (Chandigarh) Rules, 2017: CBEC Notification No. 6/2017 UT Tax dt. 30 June 2017
UTGST (Dadra and Nagar Haveli) Rules, 2017: CBEC Notification No. 7/2017 UT Tax dt. 30 June 2017
UTGST (Daman and Diu) Rules, 2017: CBEC Notification No. 8/2017 UT Tax dt. 30 June 2017
UTGST (Lakshadweep) Rules, 2017: CBEC Notification No. 9/2017 UT Tax dt. 30 June 2017
| Section-wise/ Rule-wise Text of GST Acts/ Rules | |
| CGST Act/ Definitions | CGST Rules |
| IGST Act/ Definitions | IGST Rules |
| UTGST Act/ Definitions | UTGST Rules |