Section 86 of Sikkim GST Act 2017 : Liability of agent and principal

By | June 2, 2018
(Last Updated On: June 3, 2018)

Section 86 of Sikkim GST Act 2017

[ Section 86 of Sikkim GST Act 2017 explains Liability of agent and principal and is covered in CHAPTER XVI LIABILITY TO PAY IN CERTAIN CASES]

[ Enforced with effect from 1-7-2017. ]

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.


Sikkim GST Act 2017

Sikkim GST Bill 2017

Sikkim GST Rules 2017

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