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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Guardians, trustees, and agents are liable for GST under Section 91 when managing businesses for minors or incapacitated persons.</h1> Section 91 of the Manipur Goods and Services Tax Act, 2017, addresses the liability of guardians, trustees, or agents managing the business of a minor or incapacitated person. It stipulates that any tax, interest, or penalty due under the Act for such a business is to be levied and recovered from the guardian, trustee, or agent. This responsibility is equivalent to what would apply if the minor or incapacitated person were an adult or fully capable and conducting the business independently, with all relevant provisions and rules of the Act applicable.
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