Monday, June 23, 2025

GST / Indirect Tax : Defining an "Agent" under the Provisions of CGST Act, 2017 : HC Explains the Law

Defining an "Agent" under the Provisions of the CGST Act, 2017 : HC Explains the Law 


*GST / Indirect Tax* : "To qualify as an agent under Section 2(5) of the CGST/MGST Act, 2017 the person has to act on behalf of or representing the other. In such case, there would be an involvement of a 3rd party viz. on whose behalf supply is made."

Citation : *Sundyne Pumps and Compressors India Pvt Ltd v Union of India [2025] GCtR 1269 (Bombay)* 

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