Liability of agent and principal

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Central Goods and Service Tax Act, 2017

Liability of agent and principal (Sec. 86)


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.

Notes

  • This section provides that 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.

Also Read  Definitions
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