Section 93(2) in Telangana Goods and Services Tax Act, 2017
(2)Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, (31 of 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.
