Definition Of Supplier Under GST | Section 2(105), Recipient | Section 2(93) | CGST ACT

Namaskaar Dosto, Aaj ke is video me hum log Supplier aur recipient ki definition ko discuss karenge jo diya hua hai section 2(93) & Section 2(105) of cgst act, 2017 me.
Umeed hai aap log ko video pasand aayega.

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~Definition Of Recipient As Per Section 2 Clause 93 Of CGST Act, 2017: “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.
~Definition Of Supplier As Per Section 2 Clause 105 Of CGST Act, 2017: “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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