Section 156

Persons deemed to be public servants.

The Central Goods and Services Tax Act, 2017

Act 12 of 2017
Ministry of Finance
Department of Revenue

About this Act

An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and for matters connected therewith or incidental thereto.

All sections

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).