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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 58: Utilisation of Fund
- Section 74: Determination of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilised by reason of fraud or any wilful-misstatement or suppression of facts
- Section 104: Advance ruling to be void in certain circumstances
- Section 24: Compulsory registration in certain cases
- Section 174: Repeal and saving
Related Acts
* Only for reference.