Home Acts & Rules GST - States Kerala SGST Kerala Goods and Services Tax Ordinance, 2017 Chapters List Chapter XVI LIABILITY TO PAY IN CERTAIN CASES This
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Section 86 - Liability of agent and principal. - Kerala Goods and Services Tax Ordinance, 2017Extract 86. 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, jointly and severally, be liable to pay the tax payable on such goods under this Ordinance.
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