State Act
86
Section 86. Liability of agent and principal.
THE ODISHA GOODS AND SERVICES TAX ACT, 2017
Act no. 7 of 20172017In forceOdisha (State Act)
86. 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.