What does Section 156 of the Central Goods and Services Tax Act, 2017 provide?

Section 156 states that all persons discharging functions under the Central Goods and Services Tax Act, 2017 are deemed to be public servants within the meaning of section 21 of the Indian Penal Code.

Which chapter of the Central Goods and Services Tax Act, 2017 contains Section 156?

Section 156 is contained in Chapter XXI of the Central Goods and Services Tax Act, 2017, which deals with Miscellaneous provisions.

From when is Section 156 of the Central Goods and Services Tax Act, 2017 enforced?

Section 156 is enforced with effect from July 01, 2017, as per Notification No. G.S.R. 658(E) dated 28.06.2017.

To which provision of the Indian Penal Code does Section 156 of the Central Goods and Services Tax Act, 2017 refer?

Section 156 refers to section 21 of the Indian Penal Code for the meaning of public servants.

Section 156 of CGST Act, 2017 – Persons deemed to be public servants

The Central Goods and Services Tax Act, 2017

Chapter-XXI Miscellaneous

Section 156: Persons deemed to be public servants.

156. 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.

References

Enforcement:

Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].

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