Section 86 of CGST Act
Section 86 of CGST Act :- Liability of agent and principal
December 16, 2024
Section 86 of CGST Act
Liability of agent and principal
Enforced w.e.f. 1-7-2017.
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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