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    <title>Persons deemed to be public servants.</title>
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    <description>The Meghalaya Goods and Services Tax Act contains a deeming provision that classifies all persons discharging functions under the Act as public servants within the meaning of the Indian Penal Code, making them subject to the legal characterisation associated with that status.</description>
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      <description>The Meghalaya Goods and Services Tax Act contains a deeming provision that classifies all persons discharging functions under the Act as public servants within the meaning of the Indian Penal Code, making them subject to the legal characterisation associated with that status.</description>
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