§ 154 Central Goods and Services Tax Act, 2017
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Section 154. Power to take samples

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Act
Central Goods and Services Tax Act, 2017
Section number
154

Section reader

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.