Section 156, Central Goods and Services Tax Act, 2017 — Persons deemed to be public servants

Chapter XXI · Miscellaneous

156Persons deemed to be public servants.

Section 156 · Chapter XXI · page 118 of the Act

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).

Section 156 of The Central Goods and Services Tax Act, 2017 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.