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CHAPTER XVI - LIABILITY TO PAY IN CERTAIN CASES
Section 85 - Liability in case of ...
Section 86 - Liability of agent an...
Section 87 - Liability in case of ... Section 88 - Liability in case of ... Section 89 - Liability of director... Section 90 - Liability of partners... Section 91 - Liability of guardian... Section 92 - Liability of Court of... Section 93 - Special provisions re... Section 94 - Liability in other ca...Section 86 - Liability of agent and principal
https://gstgyaan.com/section-86-of-the-cgst-act-liability-of-agent-and-principal
86. Liability of agent and principal.[1]
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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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