Section 2(101) | CGST Act | What is SECURITIES Under GST? #TaxationGuruji
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017:
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
BE it enacted by Parliament in the Sixty-eighth Year of the Republic of India as follows:
Section 2 (101) “securities” shall have the same meaning as assigned to it in clause (h) of
section 2 of the Securities Contracts (Regulation) Act, 1956.
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