Public servant status: persons performing functions under the Puducherry GST Act are treated as public servants under criminal law.

All persons discharging functions under the Puducherry Goods and Services Tax Act, 2017 are deemed to be public servants within the meaning of section 21 of the Indian Penal Code, thereby subjecting officials and other functionaries engaged in administration, assessment, collection or enforcement under the Act to the offences and legal consequences applicable to public servants under the Penal Code.

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