Rule 5, Karnataka GST Act Rules, 2017 [S2N-AEZ]
As at 7 September 2026. In force from 14 November 2017.
5. Conditions of licence.—A licence granted under section 6 of the Act shall be subject to the following conditions, namely:— (a) the licensee shall not undertake the supply of goods or services at any place other than the place specified in the licence; (b) the licensee shall maintain the records specified in rule 6; (c) the licensee shall permit the proper officer to inspect the premises at all reasonable times.
Defined terms in this text (2)
goods: Section 2, Bengal Indigo Contracts Act, 1836 [S10P0G] (In this Act, unless the context otherwise requires,—): "goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale
goods: Section 2, Stage-Carriages Act, 1861 [S1228A] (In this Act, unless the context otherwise requires,—): "goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale
goods: Section 2, Commercial Documents Evidence Act, 1939 [S18EMR] (In this Act, unless the context otherwise requires,—): "goods" means every kind of movable property other than actionable claims and money, and includes stock and shares, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale
goods: 36 more definitions.
proper officer: Section 2, Tobacco Duty (Town of Bombay) Act, 1857 [S11WJM] (In this Act, unless the context otherwise requires,—): "proper officer" in relation to any function to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner
proper officer: Section 2, Coffee Act, 1942 [S18J18] (In this Act, unless the context otherwise requires,—): "proper officer" in relation to any function to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner
proper officer: Section 2, Central Excise Act, 1944 [S18MV1] (In this Act, unless the context otherwise requires,—): "proper officer" in relation to any function to be performed under this Act, means the officer of customs who is assigned those functions by the Board or the Commissioner
proper officer: 19 more definitions.
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