Section 2(105) of CGST Act: Meaning of “Supplier”
As per Section 2(105) of the Central Goods and Services Tax (CGST) Act, 2017, unless the context otherwise requires, the term “supplier” has been defined, as under:
Section 2(105) of CGST Act: Definition of “Supplier” (CHAPTER I – PRELIMINARY)
“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.
The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.