Power to take samples

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Central Goods and Service Tax Act, 2017

Power to take samples (Sec. 154)


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.

Notes

  • This section provides for the power of the Commissioner or an officer authorised by him to take samples of goods from the possession of any taxable person.

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