Section 156 of GST Act: Persons deemed to be public servants

Amended and updated notes on section 156 of CGST Act, 2017. Detail discussion on provisions and rules related to persons deemed to be public servants.

Amended and updated notes on section 156 of CGST Act, 2017. Detail discussion on provisions and rules related to persons deemed to be public servants.

Chapter XXI (Sections 143174) of the Central Goods and Services Tax Act, 2017 deals with the provisions related to miscellaneous. Section 156 of CGST 2017 provides for persons deemed to be public servants.

Recently, we have discussed in detail section 155 (Burden of proof) of CGST Act 2017. Today, we learn the provisions of section 156 of Central GST Act 2017.

Section 156 of the Central Goods and Services Tax Act, 2017 has been notified by the Ministry of Finance vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. This notification was come into force from 22nd June, 2017 i.e. the commencement date of section 156 is 22-6-2017.

Name of ActThe Central Goods and Services Tax Act 2017
Enacted byParliament of India
Administered byCentral Board of Indirect Taxes & Customs
Governing bodyGST Council
Number of Chapters21
Number of Sections174
You are reading:
Chapter No.XXI
Chapter NameMiscellaneous
Section No.156
Section NamePersons deemed to be public servants
Updated 2024 EditionGST Law Book PDF

Section 156 of Central GST – Persons deemed to be public servants1

Section 156 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017.

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. Section 156 of CGST Act 2017 shall come into force on 22.06.2017 vide Notification No. 1/2017-Central Tax, G.S.R. 605(E), dated 19.06.2017. ↩︎


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