Liability of guardians: representatives are liable for GST tax, interest and penalties as if the incapacitated person were capacitated. Where a business subject to the Rajasthan GST is conducted by a guardian, trustee or agent for a minor or other incapacitated person, the guardian, trustee or agent bears liability for any tax, interest or penalty and such amounts shall be assessed, levied and recovered from that representative in the same manner and to the same extent as if the minor or incapacitated person were capacitated and conducting the business personally.