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<h1>Tax Liability Transfer Rules Under Section 93 of Bihar GST Act: Death, Partition, Dissolution, and Guardianship Termination Explained.</h1> Section 93 of the Bihar Goods and Services Tax Act, 2017 outlines special provisions for liability to pay tax, interest, or penalties in certain cases, excluding provisions under the Insolvency and Bankruptcy Code, 2016. If a liable person dies, their legal representative or successor must pay any outstanding amounts. In case of a Hindu Undivided Family or association partition, all members are jointly responsible for dues. If a firm dissolves, former partners share liability. For guardians or trustees, the ward or beneficiary assumes responsibility upon termination of guardianship or trust, covering amounts determined before or after such events.