Section - 2(5), Agent defined under (CGST ACT, 2017)
Section - 2(5), Agent defined under (CGST ACT, 2017)
Definitions
“agent” means a person, including a factor, broker, commission agent,
arhatia, delcredere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another;
