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<h1>Section 93 CGST Act: Legal Representatives, Successors Must Pay Tax Liabilities in Special Situations Like Death or Dissolution.</h1> Section 93 of the CGST Act outlines special provisions regarding liability to pay tax, interest, or penalty in specific situations. Upon the death of a liable person, their legal representative or successor must pay dues if the business continues or from the deceased's estate if it discontinues. In cases of partition of a Hindu Undivided Family or association, all members are jointly liable for dues. If a firm dissolves, all partners share liability for outstanding dues. When guardianship or trust ends, the ward or beneficiary assumes responsibility for any unpaid dues.