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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

Section 86: Liability of agent and principal
Section 173: Amendment of Act 32 of 1994
Section 53: Transfer of input tax credit
Section 162: Bar on jurisdiction of civil courts
Section 17: Apportionment of credit and blocked credits

Related Acts

Regional Centre for Biotechnology Act, 2016
Mediation Act, 2023
National Forensic Sciences University Act, 2020
Dadra and Nagar Haveli and Daman and Diu (Merger of Union Territories) Act, 2019
The Bharatiya Nagarik Suraksha Sanhita, 2023

* Only for reference.