Section 154 of Sikkim GST Act 2017 : Power to take samples

By | June 10, 2018
(Last Updated On: June 11, 2018)

Section 154 of Sikkim GST Act 2017

[ Section 154 of Sikkim GST Act 2017 explains Power to take samples and is covered in  CHAPTER XXI MISCELLANEOUS]

[ Enforced with effect from 1-7-2017. ]

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.


Sikkim GST Act 2017

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