What Is Definition Of RECIPIENT Under GST | Section 2(93) | CGST Act

Namaskar Dosto, Aaj ke is video me hum log CGST ACT, 2017 ke Clause 93 of Section 2 me diye gaye “Recipient” ki definition ko BARE ACT ki language me discuss karne ja rahe hain.
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THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Definitions:
Section 2(93) “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.

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