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of <h1>Agent and Principal Jointly Liable for Tax Payments on Goods Under Section 128 of Model GST Law.</h1> Section 128 of the Model GST Law stipulates that both an agent and their principal are jointly and severally liable for the payment of taxes on any taxable goods supplied or received by the agent on behalf of the principal. This means that both parties are equally responsible for ensuring that the tax due on such transactions is paid under the Act.
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