Section 156 of CGST Act 2017: Persons deemed to be Public Servants

Section 156 : “Persons deemed to be Public Servants” (CGST Act, 2017)

Provisions under Section 156 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Persons deemed to be Public Servants”, are as under:

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.

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Appointed Date (1 July 2017) for Applicability of Certain Sections: CGST Notification No. 9/2017

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

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