Section 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).
12/2017 - The Central Goods and Services Tax Act, 2017 ▶
Act Number: 12
Act Name: The Central Goods and Services Tax Act, 2017
Year: 2017
Enactment Date: 2017-04-12
Long Title: 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.
Ministry: Ministry of Finance
Department: Department of Revenue