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Section 86 - Central Goods and Services Tax Act, 2017
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.
Related Sections
- Section 145: Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence
- Section 6: Authorisation of officers of State tax or Union territory tax as proper officer in certain circumstances
- Section 112: Appeals to Appellate Tribunal
- Section 21: Manner of recovery of credit distributed in excess
- Section 67: Power of inspection, search and seizure
Related Acts
* Only for reference.