Section 154
Power to take samples.
The Central Goods and Services Tax Act, 2017
About this Act
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 for matters connected therewith or incidental thereto.
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.