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<h1>Entities Managing Taxable Estates Liable for Taxes, Interest, and Penalties Under Section 113 of the Model GST Law, 2016.</h1> Section 113 of the Model GST Law, 2016, addresses the liability for tax, interest, or penalties when a taxable person's business estate is managed by entities like the Court of Wards, Administrator General, Official Trustee, or a court-appointed receiver or manager. These entities are responsible for paying the applicable taxes, interest, or penalties as if the taxable person were managing the business themselves. The provisions of the GST Act apply to these entities in the same manner as they would to the original taxable person.