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Section 86 of CGST Act - Liability of agent and principal

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Last Updated: 28-06-2017

86. Liability of agent and principal.[1]

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.

 

[1] This Section was made effective by Notification No. 09/2017-Central Tax dt. 28-06-2017 wef 01-07-2017.