Section 156 of CGST Act, 2017 : Section 156: Persons Deemed To Be Public Servants

Explanation using Example

Imagine a situation where an officer assigned to inspect GST compliance at various businesses is offered a bribe by a shop owner to overlook some discrepancies in his records. The officer, under Section 156 of The Central Goods and Services Tax Act, 2017, is considered a public servant. Therefore, if the shop owner tries to bribe the officer, he can be charged under anti-corruption laws that apply to public servants, as defined in section 21 of the Indian Penal Code. This provision helps to ensure that GST officers carry out their duties with integrity and are subject to the same legal standards as other public servants.