Public servant designation applies to persons discharging functions under the GST Ordinance, aligning them with the IPC public servant definition.

The Ordinance contains a general deeming clause that treats all persons discharging functions under the Ordinance as public servants within the meaning of section 21 of the Indian Penal Code, thereby importing the IPC conception of public servant into the Ordinance's regulatory framework and applying that statutory characterisation to persons performing functions under the tax regime.

---

---

---