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of <h1>Agent and Principal Jointly Liable for Tax on Goods under Section 86 of Rajasthan GST Act 2017</h1> Under Section 86 of the Rajasthan Goods and Services Tax Act, 2017, both an agent and their principal are jointly and severally liable to pay the tax on any taxable goods supplied or received by the agent on behalf of the principal. This provision ensures that both parties are responsible for fulfilling tax obligations under the Act when engaging in transactions involving taxable goods.
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