Section 86 of CGST Act 2017: Liability of Agent and Principal

Section 86 : “Liability of Agent and Principal” (CGST Act, 2017)

Provisions under Section 86 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Liability of Agent and Principal”, are as under:

Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall, jointly and severally, be liable to pay the tax payable on such goods under this Act.

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