Persons deemed to be public servants

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Central Goods and Service Tax Act, 2017

Persons deemed to be public servants (Sec. 156)


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

  • This section provides that 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.

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