THE CENTRAL GOODS AND
SERVICES TAX ACT, 2017
LIABILITY TO PAY IN CERTAIN CASES
Section 86:
Liability of agent
2(05)
“agent” means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another;
and principal.
Where an agent
2(05)
“agent” means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another;
supplies
or receives any taxable goods on behalf of his principal, such agent
2(05)
“agent” means a person, including a factor, broker, commission agent, arhatia, del credere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of supply or receipt of goods or services or both on behalf of another;
and his
principal shall, jointly and severally, be liable to pay the tax payable on
such goods under this Act.