Section 93: Special provisions regarding liability to pay tax, interest or penalty in certain cases

Q: What does Section 93 of The State Goods and Services Tax Act, 2017 (Model) (SGST) deal with?

Section 93 SGST pertains to "Special provisions regarding liability to pay tax, interest or penalty in certain cases". It is part of the The State Goods and Services Tax Act, 2017 (Model), a legislation enacted by the Parliament of India. Section 93 of The State Goods and Services Tax Act, 2017 (Model) (SGST) prescribes special provisions regarding liability to pay tax, interest or penalty in certain cases. As verified on 19 May 2026.

Q: Is Section 93 SGST still in force?

Yes, Section 93 of the The State Goods and Services Tax Act, 2017 (Model) is currently in force across the Republic of India.

Q: What is धारा 93 SGST?

धारा 93 SGST is the Devanagari Hindi reference for Section 93 of the The State Goods and Services Tax Act, 2017 (Model). Section 93 of The State Goods and Services Tax Act, 2017 (Model) (SGST) prescribes special provisions regarding liability to pay tax, interest or penalty in certain cases. As verified on 19 May 2026.

Q: What is Dhara 93 SGST?

Dhara 93 SGST is the Roman Hindi reference for Section 93 of the The State Goods and Services Tax Act, 2017 (Model). "Dhara" means "Section" in Hindi. Section 93 of The State Goods and Services Tax Act, 2017 (Model) (SGST) prescribes special provisions regarding liability to pay tax, interest or penalty in certain cases. As verified on 19 May 2026.

Q: How to cite Section 93 of The State Goods and Services Tax Act, 2017 (Model)?

Cite as: "Section 93, The State Goods and Services Tax Act, 2017 (Model) (SGST)" in legal briefs. For academic writing, use the BlueBook format: The State Goods and Services Tax Act, 2017 (Model), § 93 (India).

Law on Tips Editorial Board

(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,

(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 upto 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 upto 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,