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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 BACK