Section 86
Liability of agent and principal.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
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.