PERSONS DEEMED TO BE PUBLIC SERVANTS [SECTION 156 OF THE CGST ACT, 2017] - Handbook of GST Law & Procedures (CBIC) [October 2024] - GST

13. PERSONS DEEMED TO BE PUBLIC SERVANTS [SECTION 156 OF THE CGST ACT, 2017] Section 156 of the CGST Act, 2017 deems all persons discharging functions under the Act as public servants within the meaning of Section 21 of the Indian Penal Code, 1860. This means that such persons shall qualify as public servants for the purpose of Indian Penal Code, wherever applicable.