Section 2(105) - Definition of "supplier" under CGST Act

2(105).1 Meaning of Supplier

Section 2(105)

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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Supplier means person who supplies goods or services or both and person who acts an agent on behalf of supplier.

 

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