Section 2(5) of CGST Act: Meaning of “Agent”

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

As per Section 2(5) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “agent” means a person, including a factor, broker, commission agent, arhatia, del credere 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.

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Section 2 of CGST Act, 2017: Definitions

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