Persons deemed to be Public servants [Section 156] - GST Ready Reckoner - GST

Persons deemed to be Public servants [Section 156] 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. [ Section 156 ] Officers under this Act. [ Section 3 ] The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely: (a) Principal Chief Commissioners of Central Tax or Principal Directors General of Central Tax, (b) Chief Commissioners of Central Tax or Directors General of Central Tax, (c) Principal Commissioners of Central Tax or Principal Additional Directors General of Central Tax, (d) Commissioners of Central Tax or Additional Directors General of Central Tax, (e) Additional Commissioners of Central Tax or Additional Directors of Central Tax, (f) Joint Commissioners of Central Tax or Joint Directors of Central Tax, (g) Deputy Commissioners of Central Tax or Deputy Directors of Central Tax, (h) Assistant Commissioners of Central Tax or Assistant Directors of Central Tax, and (i) any other class of officers as it may deem fit: Provided that the officers appointed under the Central Excise Act, 1944 shall be deemed to be the officers/public servants appointed under the provisions of this Act.