Section 2(5) - Definition of "agent" under CGST Act

2(5).1 Meaning of Agent

Section 2(5)

“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 on behalf of another;

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Person by whatever name called, who carries on business on behalf of another is called agent.

 

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