Section 154 of CGST Act 2017: Power to take Samples

Section 154 : “Power to take Samples” (CGST Act, 2017)

Provisions under Section 154 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Power to take Samples”, are as under:

The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken.

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