Section 156 of CGST Act - Persons Deemed to be Public Servants

Section 156 of the Central Goods and Services Tax Act, 2017 gives statutory public-servant status to every person who discharges functions under the CGST Act. The provision is short, but it is relevant to the legal status, duties and accountability of persons exercising functions under the GST law.

Updated: 15 September 2026

Text of Section 156 of the CGST Act

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.

The official consolidated text of the Central Goods and Services Tax Act, 2017 presently continues to state the cross-reference to section 21 of the Indian Penal Code, 1860. The official text may be checked on India Code - Central Goods and Services Tax Act, 2017.

What Section 156 means

The expression "deemed to be public servants" creates a statutory legal status. A person need not independently establish that he or she falls within the ordinary category of a government employee if that person is discharging functions under the CGST Act and Section 156 applies. For the purposes contemplated by law, the provision treats such a person as a public servant.

The phrase "all persons discharging functions under this Act" is deliberately wider than a reference only to a particular designation. Its focus is on the discharge of statutory functions under the CGST Act. Whether the provision applies in a particular dispute will therefore depend on the function, authority and legal context involved.

Public servant definition after the Bharatiya Nyaya Sanhita, 2023

The Bharatiya Nyaya Sanhita, 2023 came into force on 1 July 2024 and repealed the Indian Penal Code, subject to its saving provisions. Under the current criminal law, clause (28) of section 2 of the Bharatiya Nyaya Sanhita, 2023 defines "public servant" and sets out the categories covered by that expression. The official BNS text is available at India Code - Bharatiya Nyaya Sanhita, 2023.

Important statutory-reference note: The current India Code compilation of the central CGST Act still reproduces Section 156 with its original reference to section 21 of the IPC. Section 8 of the General Clauses Act, 1897 provides a general rule for construing references where a former enactment is repealed and re-enacted, unless a different intention appears. Accordingly, the updated criminal-law framework should be read with the exact statutory text and the applicable repeal, re-enactment and saving provisions rather than silently altering the wording of Section 156.

Definition of "public servant" under BNS

Section 2(28) of the Bharatiya Nyaya Sanhita, 2023 defines "public servant" by listing specified categories of persons. These include, among others, commissioned officers of the Armed Forces, judges and persons legally empowered to discharge adjudicatory functions, officers of courts, arbitrators and other persons to whom a cause or matter is referred for decision or report, and persons holding offices by virtue of which they are empowered to place or keep persons in confinement or perform specified public duties.

For the complete and authoritative definition, refer to the official Bharatiya Nyaya Sanhita, 2023 PDF on India Code.

Why Section 156 is important under GST law

Statutory status: It expressly gives public-servant status to persons discharging functions under the CGST Act.
Accountability: Public-servant status can be relevant when other laws impose duties, restrictions or consequences on public servants.
Protection and good faith: Section 156 should be read with Section 157 of the CGST Act, which deals with protection for specified actions done or intended to be done in good faith under the Act or rules.
Confidential information: It is also useful to read Section 158 of the CGST Act, which regulates disclosure of specified information by a public servant.

Section 156 and Section 157 - the distinction

Section 156 concerns status: it deems persons discharging functions under the CGST Act to be public servants. Section 157 concerns protection for action taken in good faith by the persons and authorities specified in that provision. Public-servant status under Section 156 should therefore not be confused with an unrestricted immunity from legal proceedings.

Related CGST Act provisions

Official legal references

For current statutory verification, use the official CGST Act, 2017 on India Code, the Bharatiya Nyaya Sanhita, 2023 on India Code, and Section 8 of the General Clauses Act, 1897 concerning construction of references to repealed and re-enacted provisions.

Note: This page explains the provision for general legal information. For a proceeding involving criminal liability, sanction, misconduct, immunity, corruption law or the status of a particular GST functionary, the exact facts and the law applicable on the relevant date should be examined.