section 86
Liability of agent and principal.
The Jammu and Kashmir Goods and Services Tax Act, 2017Tax2017186 sections20 chapters
Chapter XVI Chapter XVI
Statutory text
Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his
GOODS AND SERVICES TAX ACT, 2017331
principal shall, be jointly and severally, be liable to pay the tax payable on such goods under the Act.
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