Persons deemed to be public servants under the CGST Act qualify as public servants for IPC applicability. A deeming provision designates persons who perform functions under the GST statutory framework as public servants for the purposes of the Indian Penal ... Summary
Persons deemed to be public servants under the CGST Act qualify as public servants for IPC applicability.
A deeming provision designates persons who perform functions under the GST statutory framework as public servants for the purposes of the Indian Penal Code, so that officials and other individuals discharging duties under the CGST regime are treated as public servants in relation to IPC provisions where applicable.
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