Liability of guardians and trustees: taxes recoverable from representatives running business for incapacitated persons under GST obligations.

Where a business subject to tax under the Act is carried on by a guardian, trustee or agent for a minor or incapacitated person, tax, interest and penalty shall be levied upon and recoverable from that guardian, trustee or agent in the same manner and to the same extent as if the incapacitated person were conducting the business personally, and all provisions of the Act and rules apply accordingly.

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