State Act
86
Section 86. Liability of agent and principal
THE UTTAR PRADESH GOODS AND SERVICES TAX ACT, 2017
In forceUttar Pradesh (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 his principal shall, jointly and severally, be liable to pay the tax payable on such goods under this Act.