Joint and several liability: agent and principal share responsibility for GST on agency supplies of taxable goods. Where an agent supplies or receives taxable goods on behalf of a principal, both agent and principal are jointly and severally liable to pay the tax payable on those goods under the goods and services tax framework.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Joint and several liability: agent and principal share responsibility for GST on agency supplies of taxable goods.
Where an agent supplies or receives taxable goods on behalf of a principal, both agent and principal are jointly and severally liable to pay the tax payable on those goods under the goods and services tax framework.
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