Section 5, Union Territory Goods and Services Tax Act, 2017 [S28-A1J]

As at 7 September 2026. In force from 25 November 2017.

In Union Territory Goods and Services Tax Act, 2017 [A11-MVP]. This text from 25 November 2017. 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 5, Union Territory Goods and Services Tax Act, 2017 [S28-A1J]. Machine: S28-A1J.

5. Prohibition of the manufacture of goods without licence.—No person shall undertake the manufacture of goods except under and in accordance with the conditions of a licence granted under section 6: Provided that nothing in this section shall apply to the manufacture of goods undertaken by or on behalf of the Central Government or a State Government.

Defined terms in this text (1)

goods: Section 2, Union Territory Goods and Services Tax Act, 2017 [S289Y5] (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 (1)

Section 12, Union Territory Goods and Services Tax Act, 2017 [S28-A80], 25 November 2017, Band A. "section 5".

Not held (0)

none

Duties published under this section (0)

none