Liability of guardians and trustees: responsible for GST tax, interest and penalty as if the principal were capacitated. Liability of guardians, trustees and agents for tax, interest and penalty under the Andhra Pradesh GST Act applies where they carry on business for a minor or incapacitated person; such amounts are levied and recoverable from the guardian, trustee or agent in the same manner and to the same extent as if the principal were a major conducting the business, and all provisions of the Act and rules apply accordingly.