Section 86: Liability of agent and principal

Q: What does Section 86 of The Central Goods and Services Tax Act, 2017 (CGST) deal with?

Section 86 CGST pertains to "Liability of agent and principal". It is part of the The Central Goods and Services Tax Act, 2017, a legislation enacted by the Parliament of India. Section 86 of The Central Goods and Services Tax Act, 2017 (CGST) governs liability of agent and principal. As verified on 19 May 2026.

Q: Is Section 86 CGST still in force?

Yes, Section 86 of the The Central Goods and Services Tax Act, 2017 is currently in force across the Republic of India.

Q: What is धारा 86 CGST?

धारा 86 CGST is the Devanagari Hindi reference for Section 86 of the The Central Goods and Services Tax Act, 2017. Section 86 of The Central Goods and Services Tax Act, 2017 (CGST) governs liability of agent and principal. As verified on 19 May 2026.

Q: What is Dhara 86 CGST?

Dhara 86 CGST is the Roman Hindi reference for Section 86 of the The Central Goods and Services Tax Act, 2017. "Dhara" means "Section" in Hindi. Section 86 of The Central Goods and Services Tax Act, 2017 (CGST) governs liability of agent and principal. As verified on 19 May 2026.

Q: How to cite Section 86 of The Central Goods and Services Tax Act, 2017?

Cite as: "Section 86, The Central Goods and Services Tax Act, 2017 (CGST)" in legal briefs. For academic writing, use the BlueBook format: The Central Goods and Services Tax Act, 2017, § 86 (India).

Law on Tips Editorial Board

- 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.