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Amended upto (Year) ⇨

CGST ACT
[Amended upto 2025]

CHAPTER XVI - LIABILITY TO PAY IN CERTAIN CASES

TaxGPT

Summarize Section 86 by TaxGPT in

AA |

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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.

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References:

1 Notifications/Circulars on Section 86

2 case laws on Section 86

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