§ 86 Central Goods and Services Tax Act, 2017
Back to Central Goods and Services Tax Act, 2017

LawFinder — Section Detail

Section 86. Liability of agent and principal

Review the original statutory text or switch to the plain-language version. Related sections and acts remain accessible without interrupting your research flow.

Act
Central Goods and Services Tax Act, 2017
Section number
86

Section reader

The Central Goods and Services Tax Act, 2017

86. Liability of agent and principal.-

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.