Section 86 of CGST Act,2017 Liability of agent and principal

Section 86 of CGST Act,2017 Liability of agent and principal Section 86 of CGST Act,2017 from bare act : 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 onsuch goods under this Act.

---

CHAPTER XVI

LIABILITY TO PAY IN CERTAIN CASES

Chapter XVI of the CGST Act,2017 covers ten sections relating to LIABILITY TO PAY IN CERTAIN CASESunder GST. All thesesections from the CGST Act,2017 are available for your ready reference. Section 85 :Liability in case of transfer of business Section 86 :Liability ofagent andprincipal Section 87 :Liability incase ofamalgamationor merger ofcompanies Section 88 :Liability incase ofcompany inliquidation Section 89 :Liability ofdirectors of privatecompany Section 90 :Liability ofpartners offirm to paytax Section 91 :Liability ofguardians,trustees, etc Section 92 :Liability ofCourt ofWards, etc. Section 93 :Specialprovisionsregardingliability topay tax,interest orpenalty incertain cases Section 94 :Liability inother cases

---