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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Guardians, trustees, or agents must fulfill tax obligations for businesses run on behalf of minors under Section 91, Tripura GST Act.</h1> Under the Tripura Goods and Services Tax Act, 2017, Section 91 stipulates that if a business liable for tax, interest, or penalty is operated by a guardian, trustee, or agent on behalf of a minor or incapacitated person, the financial obligations will be imposed on the guardian, trustee, or agent. These individuals are liable to the same extent as if the minor or incapacitated person were a major or fully capacitated and conducting the business themselves. All relevant provisions of the Act and associated rules apply to these guardians, trustees, or agents accordingly.
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