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    <title>Liability of agent and principal.</title>
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    <description>An agent who supplies or receives taxable goods on behalf of a principal is jointly and severally liable with the principal for payment of the tax payable on those goods under the GST law. The provision fixes concurrent liability on both the agent and the principal where the taxable transaction is carried out through agency.</description>
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      <description>An agent who supplies or receives taxable goods on behalf of a principal is jointly and severally liable with the principal for payment of the tax payable on those goods under the GST law. The provision fixes concurrent liability on both the agent and the principal where the taxable transaction is carried out through agency.</description>
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