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§ 156 Central Goods and Services Tax Act, 2017
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Section 156. Persons deemed to be public servants

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Act
Central Goods and Services Tax Act, 2017
Section number
156

Section reader

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).