Section 91
Liability of guardians, trustees, etc.
In force
Section 91. Liability of guardians, trustees, etc..
Where the business is carried on by any guardian, trustee or agent of a minor or other incapacitated person, the tax, interest and penalty shall be levied upon and recoverable from such guardian, trustee or agent.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-91.html
- Source confidence: Pending verification
Quick facts
- Section
- 91
- Chapter
- XVI
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0