Section 2(35) of CGST Act: Meaning of “Cost Accountant”

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

As per Section 2(35) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “cost accountant” means a cost accountant as defined in clause (c) of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959.

Section 2(1)(b) of the Cost and Works Accountants Act, 1959

“Cost Accountant” 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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