Home GST Law Chapter 24: Liability To Pay In Certain Cases Section 128 : Liability of agent and principal – Liability To Pay...

Section 128 : Liability of agent and principal – Liability To Pay In Certain Cases

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128. 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 be jointly and severally liable to pay the tax payable on such goods under the Act.