Section 86 Rajashtan GST Act 2017
Section 86 Rajashtan GST Act 2017 explains Liability of agent and principal and is covered in Chapter XVI Liability To Pay In Certain Cases
( Note Rajashtan GST Act 2017 received the assent of the Governor on the 28th day of April 2017. Rajashtan GST Act 2017 make a provision for levy and collection of tax on intra-State supply of goods or services or both by the State of Rajasthan and the matters connected therewith or incidental thereto. )
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 Act.
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