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The Central Goods and Services Tax Act, 2017
Chapter XVI
Liability to Pay in Certain Cases
Section No.
Particulars
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 provision regarding liability to pay tax, interest or penalty in certain cases
94
Liability in other cases
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