Section 12, Goods and Services Tax (Compensation to States) Act, 2017 [S28-577]

As at 6 September 2026. In force from 17 January 2019 by S.O. 2168(E) [N12-JKA].

In Goods and Services Tax (Compensation to States) Act, 2017 [A11-MNA]. This text from 17 January 2019. No other text held.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 12, Goods and Services Tax (Compensation to States) Act, 2017 [S28-577]. Machine: S28-577.

12. Prohibition of the supply of goods or services without licence.—No person shall undertake the supply of goods or services except under and in accordance with the conditions of a licence granted under section 13: Provided that nothing in this section shall apply to the supply of goods or services undertaken by or on behalf of the Central Government or a State Government.

Defined terms in this text (1)

goods: Section 2, Goods and Services Tax (Compensation to States) Act, 2017 [S284XJ] (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 (0)

none

Not held (0)

none

Duties published under this section (0)

none