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<h1>CGST Act deeming provision treats persons performing Act duties as public servants, extending anticorruption liability and accountability</h1> Persons who perform duties under the Central Goods and Services Tax Act are expressly treated as public servants for purposes of the Indian Penal Code, meaning they attract legal characterizations, responsibilities, and potential criminal liabilities associated with public office; this deeming provision extends anticorruption and misconduct provisions applicable to public servants to anyone exercising functions under the Act, regardless of formal employment status, to ensure accountability in administration and enforcement of the Act.