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<h1>Guardians, Trustees, Agents Liable for Taxes Under Section 91 of CGST Act 2017 for Minors' Businesses.</h1> Section 91 of the Central Goods and Services Tax Act, 2017, addresses the liability of guardians, trustees, or agents managing a business on behalf of a minor or incapacitated person. It mandates that any tax, interest, or penalty related to the business is levied and recoverable from the guardian, trustee, or agent as if the minor or incapacitated person were a major or capacitated individual conducting the business themselves. All relevant provisions of the Act or associated rules apply to ensure compliance and enforcement of this liability.