https://www.taxtmi.com/acts?id=26708 Section 91 provides that when a business subject to tax is carried on by a guardian, trustee or agent for a minor or incapacitated person, the tax, interest and penalty shall be levied upon and recoverable from that guardian, trustee or agent as if the minor or incapacitated person were a major conducting the business, with all provisions of the Act and rules applying accordingly. en-us Wed, 21 Jun 2017 16:24:03 +0530 Thu, 13 Jul 2017 16:37:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26708 Section 91 provides that when a business subject to tax is carried on by a guardian, trustee or agent for a minor or incapacitated person, the tax, interest and penalty shall be levied upon and recoverable from that guardian, trustee or agent as if the minor or incapacitated person were a major conducting the business, with all provisions of the Act and rules applying accordingly. Act-Rules GST - States Wed, 21 Jun 2017 16:24:03 +0530 https://www.taxtmi.com/acts?id=26708