Guardian liability: representatives carrying on business for incapacitated persons bear tax, interest and penalty responsibility under GST.

Where a business subject to tax under the Act is carried on by a guardian, trustee or agent for a minor or otherwise incapacitated person, liability for tax, interest and penalty attaches to that guardian, trustee or agent, and they are to be assessed and recovered from in the same manner and to the same extent as the incapacitated person would be treated if capacitated and conducting the business personally.

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