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of <h1>Guardians, trustees, or agents must pay taxes for businesses run on behalf of minors under Section 91 of the GST Act.</h1> Section 91 of the Rajasthan Goods and Services Tax Act, 2017, stipulates that when a business liable for tax, interest, or penalties is conducted by a guardian, trustee, or agent on behalf of a minor or incapacitated person, the guardian, trustee, or agent is responsible for the payment. The liability is equivalent to what would be imposed on the minor or incapacitated person if they were of legal capacity and conducting the business themselves. All relevant provisions of the Act apply to the guardian, trustee, or agent in the same manner.
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