Chapter XVI CGST Liability To Pay In Certain Cases (Section 85 to 94)
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Chapter XVI CGST Liability To Pay In Certain Cases (Section 85 to 94)
Last updated at Dec. 16, 2024 by Teachoo
According to Section 86 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
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.
