Deemed public servants: GST functionaries treated as public servants, with appointed officer classes and continuity from prior regime.

Persons discharging functions under the Goods and Services Tax framework are deemed to be public servants within the meaning of the applicable penal provision, subjecting their official conduct to the legal consequences attached to public-servant status. The government may, by notification, appoint specified classes of officers for administration and enforcement and recognise officers from the prior regime as officers under the Act, ensuring continuity of personnel and conferral of status and responsibilities.

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