Section 6, Cardamom Act, 1965 [S1J-BKC]
As at 7 September 2026. In force from 18 January 1965.
6. Grant of licence.—(1) An application for a licence to undertake the supply of goods or services shall be made to the Board in Form GSTR-1, accompanied by a fee of one hundred rupees. (2) The Board may, after making such inquiry as it thinks fit, grant the licence subject to such conditions as may be prescribed, or, for reasons to be recorded in writing, refuse to grant the licence. (3) A licence granted under this section shall be valid for a period of three years from the date of its grant and may be renewed in such manner as may be prescribed. (4) The Board may, after giving the licensee an opportunity of being heard, suspend or cancel a licence for contravention of any condition thereof.
Defined terms in this text (2)
Board: Section 2, Cardamom Act, 1965 [S1JBFH] (In this Act, unless the context otherwise requires,—): "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
Board: 279 more definitions.
goods: Section 2, Cardamom Act, 1965 [S1JBFH] (In this Act, unless the context otherwise requires,—): "goods" includes vessels, aircraft and vehicles, stores, baggage, currency and negotiable instruments, and any other kind of movable property
goods: 38 more definitions.
Made under this section, or naming it (0)
none
Cited by (3)
Section 33, Cardamom Act, 1965 [S1J-CEF], 18 January 1965, Band A. "section 6".
Section 5, Cardamom Act, 1965 [S1J-BJE], 18 January 1965, Band A. "section 6".
Rule 5, Cardamom Act Rules, 1968 [S1K-7HN], 18 January 1968, Band A. "section 6 of the Act".
Not held (0)
none
Duties published under this section (1)
D10-Y8B. Every registered person: Obtain a licence before undertaking the supply of goods or services; apply in Form GSTR-1, fee one hundred rupees; Before the activity begins; licence valid three years; Form GSTR-1. Published by Department of Revenue, Ministry of Finance (synthetic record).