[ Assented by the President of India on 12-4-2017 ]
An Act to make a provision for levy and collection of tax on intra-State supply of goods or services or both by the Central Government and the matters connected therewith or incidental thereto.
Section 153 CGST Act 2017 deals with Taking assistance from an expert. and is covered in CHAPTER XXI -MISCELLANEOUS
Section 153 CGST Act 2017
Taking assistance from an expert.
153. Any officer not below the rank of Assistant Commissioner may, having regard to the nature and complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny, inquiry, investigation or any other proceedings before him.
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