Section 86
Liability of agent and principal
In force
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.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-86.html
- Source confidence: Pending verification
Quick facts
- Section
- 86
- Chapter
- XVI
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0