Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2(96)] [Section 2] [Entire Act] Union of India - Subsection Section 2(96)(b) in The Central Goods and Services Tax Act, 2017 (b)collection of the goods by the recipient thereof or by any other person acting on behalf of such recipient;