Provisions under Section 156 of the CGST Act 2017 relating to “Persons deemed to be Public Servants”:
Section 156: Persons deemed to be Public Servants (CHAPTER XXI: MISCELLANEOUS) [*1]
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.
Notes (History of Amendments in Bare Text):
1. CGST Section 156 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
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