https://www.taxtmi.com/acts?id=24029 Persons discharging functions under the Central Goods and Services Tax Act, 2017 are deemed to be public servants for the purposes of section 21 of the Indian Penal Code. The provision creates a statutory status for individuals performing functions under the Act and incorporates the penal law definition of public servant for that limited purpose. en-us Mon, 27 Mar 2017 17:25:24 +0530 Fri, 26 Jun 2026 12:45:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24029 Persons discharging functions under the Central Goods and Services Tax Act, 2017 are deemed to be public servants for the purposes of section 21 of the Indian Penal Code. The provision creates a statutory status for individuals performing functions under the Act and incorporates the penal law definition of public servant for that limited purpose. Act-Rules GST Mon, 27 Mar 2017 17:25:24 +0530 https://www.taxtmi.com/acts?id=24029