Deemed public servants: officials discharging functions under the Chhattisgarh GST Act are treated as public servants under IPC. All persons discharging functions under the Chhattisgarh Goods and Services Tax Act, 2017 are deemed to be public servants within the meaning of section 21 of the Indian Penal Code; the provision is a statutory deeming rule that attaches public servant status to those performing functions under the Act.