Sri Vijaya Puram, Dec. 1: Attention of all Business Operators under the jurisdiction of Andaman and Nicobar Islands has been invited to Section 22 of CGST Act '2017 read with Section 21 of UTGST Act, 2017 wherein it is compulsory for all Business entities whose aggregate turnover crosses Rs. 40 Lakhs (for Supplier of Goods) and Rs. 20 Lakhs (for Service Provider) in a financial year to take GST registration in Union Territory of Andaman & Nicobar Islands.