Power of inspection and seizure: authorises GST officers to search, seize, copy records, seal premises and manage seized goods. CGST/SGST officers not below Joint Commissioner may, on reasons to believe tax evasion or concealed goods/documents, authorise inspections, searches and seizures of business premises; seized items may be retained only as necessary, persons may copy seized documents in the officer's presence, officers may seal or break open premises when access is denied, perishable or hazardous goods may be disposed of as notified with an inventory, and CrPC search and seizure provisions apply with specified substitutions.