Section 86 of Tamil Nadu GST Act 2017 : Liability of agent and principal.

By | March 4, 2018
(Last Updated On: March 5, 2018)

[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.


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