Section 93 of CGST Act,2017 Special provisions regarding liability to pay tax, interest or penalty in certain cases
Section 93 of CGST Act,2017 from bare act :
(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 legalrepresentative or any other person, such legal representative or other person, shall beliable 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 orafter his death, his legal representative shall be liable to pay, out of the estate of thedeceased, 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 remainedunpaid or is determined after his death.
(2) Save as otherwise provided in the Insolvency and Bankruptcy Code,2016, where ataxable person, liable to pay tax, interest or penalty under this Act, is a Hindu UndividedFamily or an association of persons and the property of the Hindu Undivided Family or theassociation 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 partitionwhether such tax, penalty or interest has been determined before partition but has remainedunpaid or is determined after the partition.
(3) Save as otherwise provided in the Insolvency and Bankruptcy Code,2016, where ataxable person, liable to pay tax, interest or penalty under this Act, is a firm, and the firm isdissolved, then, every person who was a partner shall, jointly and severally, be liable to paythe tax, interest or penalty due from the firm under this Act up to the time of dissolutionwhether such tax, interest or penalty has been determined before the dissolution, but hasremained unpaid or is determined after dissolution.
(4) Save as otherwise provided in the Insolvency and Bankruptcy Code, 2016, where ataxable 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 theguardian; 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 topay the tax, interest or penalty due from the taxable person upto the time of the terminationof the guardianship or trust, whether such tax, interest or penalty has been determinedbefore the termination of guardianship or trust but has remained unpaid or is determinedthereafter.

CHAPTER XVI

LIABILITY TO PAY IN CERTAIN CASES

Chapter XVI of the CGST Act,2017 covers ten sections relating to LIABILITY TO PAY IN CERTAIN CASESunder GST. All thesesections from the CGST Act,2017 are available for your ready reference.
Section 85 :Liability in case of transfer of business
Section 86 :Liability ofagent andprincipal
Section 87 :Liability incase ofamalgamationor merger ofcompanies
Section 88 :Liability incase ofcompany inliquidation
Section 89 :Liability ofdirectors of privatecompany
Section 90 :Liability ofpartners offirm to paytax
Section 91 :Liability ofguardians,trustees, etc
Section 92 :Liability ofCourt ofWards, etc.
Section 93 :Specialprovisionsregardingliability topay tax,interest orpenalty incertain cases
Section 94 :Liability inother cases