Section 86 Liability of Agent and Principal

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..... pay the tax payable on such goods under this Act. Example 1 : let say, ABCD Manufactures Ltd. engages Raghu Sons as an agent to sell goods on its behalf. Raghu Sons sells goods to Krishna Associates on behalf of ABCD manufacture Ltd. Answer 1) In such a case Both ABCD Manufactures Ltd. Raghu Sons shall, jointly and severally, be liable to pay GST payable on such goods. .....

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