Section 93 - Special provisions regarding liability to pay tax, interest or penalty in certain cases of CGST ACT, 2017

             93. (1) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016,
where a person, liable to pay tax, interest or penalty under this Act, dies, then––
                       (a) if a business carried on by the person is continued after his death by his legal
representative or any other person, such legal representative or other person, shall be
liable to pay tax, interest or penalty due from such person under this Act; and
                       (b) if the business carried on by the person is discontinued, whether before or
after his death, his legal representative shall be liable to pay, out of the estate of the
deceased, to the extent to which the estate is capable of meeting the charge, the tax,
interest or penalty due from such person under this Act,
          whether such tax, interest or penalty has been determined before his death but has remained
unpaid or is determined after his death.

                  (2) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a
taxable person, liable to pay tax, interest or penalty under this Act, is a Hindu Undivided
Family or an association of persons and the property of the Hindu Undivided Family or the
association of persons is partitioned amongst the various members or groups of members,
then, each member or group of members shall, jointly and severally, be liable to pay the tax,
interest or penalty due from the taxable person under this Act up to the time of the partition
          whether such tax, penalty or interest has been determined before partition but has remained
unpaid or is determined after the partition.
                  (3) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a
taxable person, liable to pay tax, interest or penalty under this Act, is a firm, and the firm is
dissolved, then, every person who was a partner shall, jointly and severally, be liable to pay
the tax, interest or penalty due from the firm under this Act up to the time of dissolution
        whether such tax, interest or penalty has been determined before the dissolution, but has
remained unpaid or is determined after dissolution.
                 (4) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where a
taxable person liable to pay tax, interest or penalty under this Act,––
                     (a) is the guardian of a ward on whose behalf the business is carried on by the
guardian; or
                    (b) is a trustee who carries on the business under a trust for a beneficiary,
then, if the guardianship or trust is terminated, the ward or the beneficiary shall be liable to
pay the tax, interest or penalty due from the taxable person upto the time of the termination
of the guardianship or trust, whether such tax, interest or penalty has been determined
before the termination of guardianship or trust but has remained unpaid or is determined
thereafter.