Section 124 - Persons discharging functions under the Act shall be deemed to be public servants - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016

124. Persons discharging functions under the Act shall be deemed to be public servants

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