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            Individuals Under CGST Act 2017 Deemed Public Servants Per Section 156, Linked to IPC Section 21 Definition

            Section 156 of the CGST Act, 2017, classifies individuals performing duties under the Act as public servants, as defined by Section 21 of the Indian Penal Code, 1860. This designation implies that these individuals are considered public servants for relevant applications under the Indian Penal Code.

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