Supplier - GST Ready Reckoner - GST

As per Section 2(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; A person who organises or arranges, directly or indirectly, supply of specified actionable claims , including a person who owns, operates or manages digital or electronic platform for such supply, shall be deemed to be a supplier of such actionable claims, whether such actionable claims are supplied by him or through him and whether consideration in money or money s worth, including virtual digital assets, for supply of such actionable claims is paid or conveyed to him or through him or placed at his disposal in any manner, and all the provisions of this Act shall apply to such supplier of specified actionable claims, as if he is the supplier liable to pay the tax in relation to the supply of such actionable claims. (Inserted vide CGST (Amendment) Act, 2023 dated 18-08-2023 w.e.f. 01-10-2023) Specified actionable claim means the actionable claim involved in or by way of ( i ) betting; ( ii ) casinos; ( iii ) gambling; ( iv ) horse racing; ( v ) lottery; or ( vi ) online money gaming (Define under section 2(80B) of CGST Act, 2017) ; [ Section 2(102A) ]