Section 2(105) of CGST Act: Meaning of “Supplier”

Definition of the term “Supplier” under the Central Goods and Services Tax (CGST) Act, 2017

As per Section 2(105) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “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.

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