Section 156 of CGST Act 2017: Persons deemed to be Public Servants

Section 156 of CGST Act 2017: Persons deemed to be Public Servants

Provisions under Section 156 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Persons deemed to be Public Servants”, are as under:

Section 156 of CGST Act 2017: Persons deemed to be Public Servants (CHAPTER XXI – MISCELLANEOUS)

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.

—–

The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.

Related Posts:

Central Goods and Services Tax (CGST) Act, 2017 (Chapter-wise/ Section-wise)

Leave a Reply