Section 128 - Liability of agent and principal - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]
MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016]
Chapter XXIV
LIABILITY TO PAY IN CERTAIN CASES
Contents
128. Liability of agent and principal
Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and his principal shall be jointly and severally liable to pay the tax payable on such goods under the Act.
