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 143–174) 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 Act | The Central Goods and Services Tax Act 2017 |
|---|---|
| Enacted by | Parliament of India |
| Administered by | Central Board of Indirect Taxes & Customs |
| Governing body | GST Council |
| Number of Chapters | 21 |
| Number of Sections | 174 |
| You are reading: | |
| Chapter No. | XXI |
| Chapter Name | Miscellaneous |
| Section No. | 156 |
| Section Name | Persons deemed to be public servants |
| Updated 2024 Edition | GST 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.
- 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. ↩︎