Chapter XXI (Sections 143-174) of the Central Goods and Services Tax (CGST) Act, 2017 deals with provisions related to miscellaneous provisions. Section 156 of Central Goods and Services Tax Act, 2017 (12 of 2017) provides for Persons deemed to be public servants under CGST Act 2017.
Recently, we have discussed in detail section 155 (i.e. Burden of proof) of CGST Act 2017. Today, we learn the provisions of section 156 of the CGST Act 2017. Complete Details of CGST Section 156 – Persons deemed to be public servants. You may CLICK HERE to download list of all sections of CGST Act 2017 in PDF format.
Notes on Section 156 of CGST Act 2017
Section 156 of CGST Act 2017 shall come into force on 01.07.2017 vide Notification No. 9/2017 – Central Tax, G.S.R. 658(E), dated 28.06.2017. In this note, you will learn detail of the provisions of section 156 of CGST Act 2017 read with Central GST Rules 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.