Section 154 CGST Act 2017 – Power to take samples.

By | April 21, 2017
(Last Updated On: April 21, 2017)

CENTRAL GOODS AND SERVICES TAX ACT, 2017

[ 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 154 CGST Act 2017  relates to Power to take samples.

Section 154 CGST Act 2017

Power to take samples.

154. 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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