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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).
Related Sections
- Section 122: Penalty for certain offences
- Section 33: Amount of tax to be indicated in tax invoice and other documents
- Section 73: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised for any reason other than fraud or any wilful-misstatement or suppression of facts
- Section 149: Goods and services tax compliance rating
- Section 8: Tax liability on composite and mixed supplies
Related Acts
* Only for reference.