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THE MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017
CHAPTER I - PRELIMINARY

2(5). "agent"

In this Act, unless the context otherwise requires,-

(5). "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 or both on behalf of another ;