# The Assam Goods and Services Tax Act, 2017, Section 156

- Act: The Assam Goods and Services Tax Act, 2017 (Act 28 of 2017)
- Source URL: https://indiacode.ecourtsindia.com/assam-goods-services-tax-act-2017/section/156/

## 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. Central Act 45 of 1860 Protection of action taken under this Act.

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