The Central Goods and Services Act, 2017 (CGST Act)
Section 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.
Section 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.