Section 91 - Liability of guardians, trustees, etc of CGST ACT, 2017

            91. 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.

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