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“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 reference to whom the meaning of the term ‘supplier’ is fitted is ‘person’, as against ‘taxable person’ or ‘registered person’. This is because the law does not keep persons who are not liable to tax under GST, outside the scope of this term. For instance, in case of purchases from unregistered persons, who are not liable for registration, would also be treated as suppliers, while the recipient of the supply is liable tax on reverse charge basis if such recipient is registered.
Agents supplying on behalf of the supplier are also included within the meaning of ‘supplier’. This is to ensure that invoices raised by the agent on behalf of the supplier for effecting sales on his behalf qualify as valid invoices, as if they were issued by the supplier himself.
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