Liability of agent and principal
Section 86, CGST Act
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An agent and the principal are jointly and severally liable for the tax on goods supplied through the agent.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Applies where goods are supplied through an agent who receives or supplies them on the principal’s behalf; the agent’s liability is joint and several, which is why an agency agreement must fix who files and pays.
The exact words of the law
252 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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