Section 5(21) in Insolvency And Bankruptcy Code, 2016
(21)"operational debt" means a claim in respect of the provision of goods or services including employment or a debt in respect of the [payment] [Substituted 'repayment' by Act No. 26 of 2018, dated 17.8.2018.] of dues arising under any law for the time being in force and payable to the Central Government, any State Government or any local authority;
