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    <title>Persons deemed to be public servants</title>
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    <description>The provision designates all persons discharging functions under the Himachal Pradesh Goods and Services Tax Act as public servants within the meaning of the Indian Penal Code, thereby placing those who perform duties under the Act within the criminal-law definition applicable to public officeholders.</description>
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      <description>The provision designates all persons discharging functions under the Himachal Pradesh Goods and Services Tax Act as public servants within the meaning of the Indian Penal Code, thereby placing those who perform duties under the Act within the criminal-law definition applicable to public officeholders.</description>
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