CHAPTER 16 LIABILITY TO PAY IN CERTAIN CASES

Liability in case of transfer of business: (Section 85 in The Central Goods and Services Tax Act)
Liability of agent and principal: (Section 86 in The Central Goods and Services Tax Act)
Liability in case of amalgamation or merger of companies: (Section 87 in The Central Goods and Services Tax Act)
Liability in case of company in liquidation: (Section 88 in The Central Goods and Services Tax Act)
Liability of directors of private company: (Section 89 in The Central Goods and Services Tax Act)
Liability of partners of firm to pay tax: (Section 90 in The Central Goods and Services Tax Act)
Liability of guardians trustees etc: (Section 91 in The Central Goods and Services Tax Act)
Liability of Court of Wards etc: (Section 92 in The Central Goods and Services Tax Act)
Special provisions regarding liability to pay tax interest or penalty in certain cases: (Section 93 in The Central Goods and Services Tax Act)