Mera Samvidhaan All of Central Goods and Services Tax Act, 2017

Chapter XVI · Liability to Pay in Certain Cases

86Liability of agent and principal.

Section 86 · Chapter XVI · page 76 of the Act

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.

Section 86 of The Central Goods and Services Tax Act, 2017 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.