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        GST - States

        Section 154 - Power to take samples.

        Puducherry Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Power to take samples: authorised officers may take goods' specimens from taxable persons and must issue a receipt. Power to take samples is vested in the Commissioner or an authorised officer to take samples of goods from a taxable person's possession when considered necessary, and to provide a receipt for any samples so taken as an administrative record within the GST framework.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Power to take samples: authorised officers may take goods' specimens from taxable persons and must issue a receipt.

                                Power to take samples is vested in the Commissioner or an authorised officer to take samples of goods from a taxable person's possession when considered necessary, and to provide a receipt for any samples so taken as an administrative record within the GST framework.


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