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Back to Central Goods and Services Tax Act, 2017

Section 156 - Central Goods and Services Tax Act, 2017

The Central Goods and Services Tax Act, 2017

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).

Plain version not available.

Related Sections

  • Section 24: Compulsory registration in certain cases
  • Section 34: Credit and debit notes
  • Section 158: Disclosure of information by a public servant
  • Section 92: Liability of Court of Wards, etc.
  • Section 134: Cognizance of offences

Related Acts

  • Personal Laws (Amendment) Act, 2019
  • Integrated Goods and Services Tax (Amendment) Act, 2018
  • Prohibition of Electronic Cigarettes (Production, Manufacture, Import, Export, Transport, Sale, Distribution, Storage and Advertisement) Act, 2019
  • International Financial Services Centres Authority Act, 2019
  • Collection of Statistics (Amendment) Act, 2017
* Only for reference.

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