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Section 154 - Central Goods and Services Tax Act, 2017
The Central Goods and Services Tax Act, 2017
154. Power to take samples.-
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.
Related Sections
Related Acts
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- National Commission for Indian System of Medicine Act, 2020
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* Only for reference.