Public servant status under GST: persons discharging GST functions are deemed public servants under the IPC. Persons discharging functions under the Jharkhand Goods and Services Tax Act, 2017 are deemed to be public servants within the meaning of section 21 of ... Summary
Public servant status under GST: persons discharging GST functions are deemed public servants under the IPC.
Persons discharging functions under the Jharkhand Goods and Services Tax Act, 2017 are deemed to be public servants within the meaning of section 21 of the Indian Penal Code, so that officials and others performing GST duties are classified as public servants for criminal-law purposes.
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