217.            XYZ HUF (taxable person) was partitioned among the following members on 1.4.2017:

1.                   Karta, head of the family

2.                   wife of karta

3.                   son of karta

4.                   daughter of karta

The tax liability of HUF on 1.4.2017 is Rs. 2 lacs. Discuss the taxability.

As per section 93 of the CGST Act, every member of HUF i.e., A, B, C, D is jointly & severally liable to pay tax liability due upto time of partition i.e. liability of Rs. 2 lacs will be shared by them all jointly.