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Liability in Certain Cases under GST (Section 85 to 94)

<p>The CGST Act, 2017 lays down special rules to fix who is responsible for paying tax, interest, or penalty in situations that fall outside the usual "one taxpayer, one liability" pattern — such as business transfers, mergers, liquidation, or the death of a taxpayer. Sections 85 to 94 cover these scenarios. Here's a simple breakdown