Section 2(93) of CGST Act: Meaning of “Recipient” of supply of Goods/ Services

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

As per Section 2(93) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “recipient” of supply of goods or services or both, means—

(a) where a consideration is payable for the supply of goods or services or both, the person who is liable to pay that consideration;

(b) where no consideration is payable for the supply of goods, the person to whom the goods are delivered or made available, or to whom possession or use of the goods is given or made available; and

(c) where no consideration is payable for the supply of a service, the person to whom the service is rendered,

and any reference to a person to whom a supply is made shall be construed as a reference to the recipient of the supply and shall include an agent acting as such on behalf of the recipient in relation to the goods or services or both supplied.

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

Section 2 of CGST Act, 2017: Definitions

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