THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
LIABILITY TO PAY IN CERTAIN CASES
Section 91: Liability of guardians, trustees, etc.
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.