The Central Goods and Services Tax Act, 2017 · XXI — MISCELLANEOUS

Section 156. Persons deemed to be public servants

In force · As amended up to 2026-08

156. Persons deemed to be public servants. —All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (45 of 1860).

Source: India Code