Important Keyword: Section 86.
Table of Contents
GST Section 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.
*Enforced w.e.f. 1st July, 2017.
Download Pdf: https://taxinformation.cbic.gov.in/
