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    <title>Persons deemed to be public servants.</title>
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    <description>All persons discharging functions under the Tripura Goods and Services Tax Act, 2017 are deemed to be public servants; the provision functions as a deeming clause that imports the definition of public servant from the penal provision into the Act, so that officials and other functionaries acting under the Act are treated as public servants for the purposes of that definition.</description>
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      <description>All persons discharging functions under the Tripura Goods and Services Tax Act, 2017 are deemed to be public servants; the provision functions as a deeming clause that imports the definition of public servant from the penal provision into the Act, so that officials and other functionaries acting under the Act are treated as public servants for the purposes of that definition.</description>
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