Question 20 - What happens to the tax liability of a taxable person, whose business is carried on by any guardian/ trustee or agent of a minor? - FAQ on GST (2nd Edition) dated 31.3.2017

Q 20. What happens to the tax liability of a taxable person, whose business is carried on by any guardian/ trustee or agent of a minor? Ans. Where the business in respect of which any tax is payable is carried on by any guardian / trustee / agent of a minor or other incapacitated person on behalf of and for the benefit of such minor/incapacitated person, the tax, interest or penalty shall be levied upon and recoverable from such guardian / trustee / agent. {Sec.91}