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Central_Goods_and_Services_Tax_Act_2017

Section / Rule Number Content


85 Liability in case of transfer of business.
86 Liability of agent and principal.
87 Liability in case of amalgamation or merger of companies.
88 Liability in case of company in liquidation.
89 Liability of directors of private company.
90 Liability of partners of firm to pay tax.
91 Liability of guardians, trustees, etc.
92 Liability of Court of Wards, etc.
93 Special provisions regarding liability to pay tax, interest or penalty in certain cases.
94 Liability in other cases.

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