State Act
86
Section 86. Liability of agent and principal.
Jharkhand Goods and Service Tax Act, 2017
Act no. 12 of 20172017In forceJharkhand (State Act)
86. Liability of agent and principal. Where an agent supplies or receives any taxable goods on behalf of his principal, such agent and principal shall, jointly and severally, be liable to pay the tax payable on such goods under this Act.