Section Section 2(105) Meaning of Supplier as per CGST Act

Financial Year: 2017

Section 2(105)

Definition of Supplier

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.

Thanks

CA Rahul Gupta