Section 5, Goods and Services Tax (Compensation to States) Act, 2017 [S28-509]

As at 7 September 2026. In force from 23 October 2018 by S.O. 2624(E) [N12-JFQ].

In Goods and Services Tax (Compensation to States) Act, 2017 [A11-MNA]. This text from 23 October 2018. 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, Goods and Services Tax (Compensation to States) Act, 2017 [S28-509]. Machine: S28-509.

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, 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 (1)

Section 63, Goods and Services Tax (Compensation to States) Act, 2017 [S28-6TM], 21 September 2017, Band A. "section 5".

Not held (0)

none

Duties published under this section (0)

none