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IndiaAuditLens Law Library

Section 156 of the CGST Act, 2017

From the IndiaAuditLens Law Library

GST›CGST Act, 2017›Chapter XXI, Miscellaneous

At a glance

Procedure, powers and definitions

  • 156All persons discharging functions under the Act are deemed public servants within section 21 of the Indian Penal Code.

Every person discharging functions under the Act is treated as a public servant within the meaning of section 21 of the Indian Penal Code. The rule turns on performance of functions under the Act and applies to all such persons. It uses the public-servant meaning in that named provision and commenced on 1 July 2017.[1]

Text

The text below is the section as served by the CBIC tax information portal on 17 September 2026, with the portal's own amendment footnote markers (shown as small numerals before a bracket) and its footnotes.[1] The Act as published in the Gazette of India is the legal source.

Section 156, verbatim (show)

* Section 156. Persons deemed to be public servants.- All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.

* Enforced w.e.f. 1st July, 2017.

Questions to answer on the file

Questions a reviewer answers from the engagement file, grouped by the part of the section they come from. They describe what the section asks; they do not decide it.

Premise for statutory public-servant deeming 156

Questions to answer on the file4 questions
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Circulars and notifications

No circular or notification in the CBIC repository is recorded as citing this section.

See also

References

  1. Central Board of Indirect Taxes and Customs. "Section 156. Persons deemed to be public servants". Central Goods and Services Tax Act, 2017, CBIC tax information portal. Retrieved 17 September 2026.

External links