The Central Goods and Services Tax Act, 2017
Chapter-XVI Liability to Pay in Certain Cases
Section 86: Liability of agent and principal.
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.
References
Enforcement:
Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].