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[Cites 0, Cited by 0] [Section 93(4)] [Section 93] [Entire Act]

State of Telangana - Subsection

Section 93(4)(b) in Telangana Goods and Services Tax Act, 2017

(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 up to 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.