Section 93 - Special provisions regarding liability to pay tax, interest or penalty in certain cases.

Successor liability: estate and successors are responsible for unpaid GST tax, interest or penalty after a taxpayer's death.

Special provisions impose successor liability for tax, interest and penalty under the Act, subject to the Insolvency and Bankruptcy Code carve out. On death, a continuing legal representative or other person must pay liabilities; if the business is discontinued, the legal representative is liable out of the estate to the extent it can meet the charge, including liabilities determined after death. Partition of an HUF or association makes each member jointly and severally liable for liabilities up to partition. Firm dissolution renders former partners jointly and severally liable up to dissolution. Termination of guardianship or trust shifts liability to the ward or beneficiary for amounts due up to termination.