Section 91 places the GST liability of a business run for a minor or incapacitated person on the person actually running it.
Key points
- Under section 91 of the CGST Act, 2017, where a business is carried on by a guardian, trustee or agent of a minor or other incapacitated person on his behalf and for his benefit, the tax, interest or penalty is levied on and recoverable from the guardian, trustee or agent, as it would be from the minor or incapacitated person.
The provisions
91Liability of guardians, trustees, etc.
Statutory text
Where the business in respect of which any tax, interest or penalty is payable under this Act is carried on by any guardian, trustee or agent of a minor or other incapacitated person on behalf of and for the benefit of such minor or other incapacitated person, the tax, interest or penalty shall be levied upon and recoverable from such guardian, trustee or agent in like manner and to the same extent as it would be determined and recoverable from any such minor or other incapacitated person, as if he were a major or capacitated person and as if he were conducting the business himself, and all the provisions of this Act or the rules made thereunder shall apply accordingly.
*Enforced w.e.f. 1st July, 2017.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Who pays GST on a business run for a minor?
- The guardian, trustee or agent running it, under section 91 of the CGST Act, to the same extent as the minor would.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
The guardian, trustee or agent is liable in a representative capacity, to the same extent as the beneficiary would be. Section 93(4) deals with liability after the guardianship or trust ends.