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of <h1>Agent and Principal Jointly Liable for Tax Payments Under Assam GST Act 2017 on Goods Transactions</h1> Under the Assam Goods and Services Tax Act, 2017, 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 provision ensures that both parties are responsible for fulfilling tax obligations related to such transactions.
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