Section - 2(35), Cost accountant defined under (CGST ACT, 2017)
Section - 2(35), Cost accountant defined under (CGST ACT, 2017)
Definitions
“Cost accountant” means a cost accountant as defined in *9*[clause (b)] of sub-section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959);
Notes:-
*9*. Substituted vide sec 2 of The CGST (Amendment) Act, 2018 (No. 31 of 2018), notified through Notification.
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