Section 91
Liability of guardians, trustees, etc.
The Central Goods and Services Tax Act, 2017
About this Act
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.
Where the business in respect of which any tax, interest or
penalty is payable under this Act is carried on by any guardian, trustee or agent of a minor or other
incapacitated person on behalf of and for the benefit of such minor or other incapacitated person, the tax,
interest or penalty shall be levied upon and recoverable from such guardian, trustee or agent in like manner
and to the same extent as it would be determined and recoverable from any such minor or other incapacitated
person, as if he were a major or capacitated person and as if he were conducting the business himself, and all
the provisions of this Act or the rules made thereunder shall apply accordingly.