Analysis of definition of adjudicating authority and agent
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 14-1-2017
GST DAILY DOSE OF UPDATION BY CA PRADEEP JAIN
Continuing with the analysis of the revised GST law, we shall today discuss changes bought in the definitions as provided in the law:
* 2(4) Adjudicating Authority: The new definition reads as follows:
“Adjudicating Authority means any authority competent to pass any order or decision under this Act, but does not include the Board, the Revisional Authority, Authority for Advance Ruling, Appellate Authority for Advance Ruling, the First Appellate Authority and the Appellate Tribunal;”
Under the earlier definition in Model GST law, only Board, First ap
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ty can be filed before the Appellate tribunal.
2(5) Agent: The new definition reads as follows:
“Agent means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services on behalf of another, whether disclosed or not;”
Whereas the earlier model GST law gave the definition of "agent" as under:-
(5) “agent” means a person who carries on the business of supply or receipt of goods and/or services on behalf of another, whether disclosed or not and includes a factor, broker, commission agent, arhatia, del credere agent, intermediary or an auctioneer or any other mercan
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