Section - 2(105), Supplier defined under (CGST ACT, 2017)

Section - 2(105), Supplier defined under (CGST ACT, 2017)

Goods & Services Tax

Definitions

“Supplier” in relation to any goods or services or both, shall mean the person supplying the said goods or services or both and shall include an agent acting as such on behalf of such supplier in relation to the goods or services or both supplied;