Liability of guardians, trustees, etc
Section 91, CGST Act
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In one line
Where a business is run by a guardian, trustee or agent on behalf of a minor or other incapable person, the tax is levied and recoverable in the same manner as from the beneficiary.
What this means in practice
The parts that actually decide cases — the things a practitioner checks first.
Tax is levied on and recovered from the guardian, trustee or agent in the same manner and to the same extent as from the beneficiary.
The exact words of the law
732 characters, uneditedReproduced from the CBIC text. We explain it above — but you should always be able to read it yourself.
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What changed, and when
The amendment trail, newest first — because the version that applies to your case depends on the period.
2017-07-01 · Commenced
Provision as originally enacted in the CGST Act, 2017 (Act 12 of 2017) and brought into force w.e.f. 01-07-2017.
Where this comes from
Text reproduced from the Central Board of Indirect Taxes and Customs, as available on 2026-09-05. The explanation and practice notes above are GSTZone’s own, written for this hub. If you spot anything out of date, tell us and we’ll fix it — this hub is checked daily against CBIC.
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