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        GST - States

        Section 156 - Persons deemed to be public servants.

        Nagaland Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Public servant status: persons performing functions under the GST Act are deemed public servants under IPC meaning. All persons discharging functions under the Nagaland Goods and Services Tax Act, 2017 are deemed to be public servants within the meaning of the Indian Penal Code definition of public servant, applying the IPC's legal character and consequences to individuals performing functions under the Act.
                          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: persons performing functions under the GST Act are deemed public servants under IPC meaning.

                                All persons discharging functions under the Nagaland Goods and Services Tax Act, 2017 are deemed to be public servants within the meaning of the Indian Penal Code definition of public servant, applying the IPC's legal character and consequences to individuals performing functions under the Act.


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