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of <h1>Section 86: Agents and Principals Jointly Liable for Tax on Goods in Chhattisgarh GST Act 2017 Transactions</h1> Section 86 of the Chhattisgarh Goods and Services Tax Act, 2017, addresses the liability of agents and principals in transactions involving taxable goods. It stipulates that when an agent supplies or receives taxable goods on behalf of a principal, both the agent and the principal are jointly and severally liable for paying the tax due on those goods under the Act. This provision ensures that both parties are accountable for tax obligations arising from such transactions.
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