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of <h1>Section 93: Tax Liabilities Transfer to Legal Representatives, Partners, or Beneficiaries in Specific Situations under GST Act 2017.</h1> Section 93 of the Telangana Goods and Services Tax Act, 2017, outlines the liability to pay tax, interest, or penalty in specific situations. If a person liable under the Act dies, their legal representative or another person continuing the business is responsible for the payment. If the business is discontinued, the liability is limited to the deceased's estate. In cases of partition of a Hindu undivided family or association, or dissolution of a firm, members or partners are jointly and severally liable for dues. For guardians or trustees, liability transfers to the ward or beneficiary upon termination of guardianship or trust.
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