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<h1>Entities Managing Estates Liable for Tax Under Karnataka GST Act 2017, Similar to Taxable Persons</h1> Under the Karnataka Goods and Services Tax Act, 2017, when a taxable person's business estate is managed by entities such as the Court of Wards, Administrator General, Official Trustee, or any court-appointed receiver or manager, these entities are liable for any tax, interest, or penalty due. The liability is treated as if the taxable person themselves were managing the business. All relevant provisions of the Act and associated rules apply to these managing entities, ensuring they fulfill the tax obligations of the estate under their control.