Section 2(28) of CGST Act: Meaning of “Company Secretary”

Definition of the term “Company Secretary” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(28) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “company secretary” means a company secretary as defined in clause (c) of sub-section (1) of section 2 of the Company Secretaries Act, 1980.

Section 2(1)(c) of the Company Secretaries Act, 1980

“Company Secretary” means a person who is a member of the Institute.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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