• Section 85 of CGST Act - Liability in case of transfer of business
• Section 86 of CGST Act - Liability of agent and principal
• Section 87 of CGST Act - Liability in case of amalgamation or merger of companies
• Section 88 of CGST Act - Liability in case of company in liquidation
• Section 89 of CGST Act - Liability of directors of private company
• Section 90 of CGST Act - Liability of partners of firm to pay tax
• Section 91 of CGST Act - Liability of guardians, trustees, etc
• Section 92 of CGST Act - Liability of Court of Wards, etc
• Section 93 of CGST Act - Special provisions regarding liability to pay tax, interest or penalty in certain cases
• Section 94 of CGST Act - Liability in other cases