Section 156 brings everyone who performs GST functions within the law on public servants.
Key points
- Under section 156 of the CGST Act, 2017 all persons discharging functions under the Act are deemed public servants within section 21 of the Indian Penal Code (now section 2(28) of the Bharatiya Nyaya Sanhita, 2023).
The provisions
156Persons deemed to be public servants
Statutory text
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.
Statutory text as published on the CBIC tax information portal, as on 03.10.2026; the numbered notes record each amendment. Official source
Common questions
- Are GST officers public servants?
- Yes, by section 156 of the CGST Act.
Commentary and case notes checked against the judgments and CBIC sources on 04.10.2026.
What it means
This attracts the anti-corruption law and protects such persons in the discharge of their functions.