Section 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.
12/2017 - The Central Goods and Services Tax Act, 2017 ▶
Act Number: 12
Act Name: The Central Goods and Services Tax Act, 2017
Year: 2017
Enactment Date: 2017-04-12
Long Title: 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.
Ministry: Ministry of Finance
Department: Department of Revenue