Section 86 of Rajasthan GST Act: “Liability of Agent and Principal”

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

Provisions under Section 86 of the Rajasthan GST 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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