Section 156Central Act

Section 156: Persons deemed to be public servants.

The Central Goods and Services Tax Act, 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 (45 of 1860).

Sec 155 — Burden of proof.

Sec 157 — Protection of action take under this Act.

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