Section - 2(117A), Virtual digital Asset defined under (CGST ACT, 2017)
Section - 2(117A), Virtual digital Asset defined under (CGST ACT, 2017)
Definitions
"*16*[virtual digital asset" shall have the same meaning as assigned to it in clause (47A) of section 2 of the Income-tax Act, 1961;]
Notes:-
*16*. Inserted vide The CGST (Amendment) Act, 2023 dated 18.08.2023, notified through Notification No. 48/2023 - CT dated 29.09.2023 – Brought into force w.e.f. 01.10.2023.
×
