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        GST - States

        Section 156 - Persons deemed to be public servants.

        Rajasthan Goods and Services Tax Act, 2017
        Chapter XXI
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        Public servant status extended to officials under state GST law, aligning their roles with Indian Penal Code definitions. Section 156 of the Rajasthan Goods and Services Tax Act, 2017 provides that all persons discharging functions under this Act shall be deemed to be public servants within the meaning of the Indian Penal Code (Central Act No. 45 of 1860).
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Public servant status extended to officials under state GST law, aligning their roles with Indian Penal Code definitions.

                                Section 156 of the Rajasthan Goods and Services Tax Act, 2017 provides that all persons discharging functions under this Act shall be deemed to be public servants within the meaning of the Indian Penal Code (Central Act No. 45 of 1860).


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