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Section 156 of CGST Act - Persons deemed to be public servants

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Last Updated: 28-06-2017

156. Persons deemed to be public servants.[1]

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.

 

[1] This Section was made effective by N No. 09/2017-CT dt. 28-06-2017 wef 01-07-2017.