As per Section 2(5) of CGST Act, "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.
source https://www.caclubindia.com/articles/gst-implication-on-recovery-agent-service-46932.asp
source https://www.caclubindia.com/articles/gst-implication-on-recovery-agent-service-46932.asp
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