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        GST - States

        Section 154 - Power to take samples.

        Maharashtra Goods and Services Tax Act, 2017
        Chapter XXI
        MISCELLANEOUS

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        Power to take samples enables tax authorities to collect goods samples from taxable persons and issue receipts. The Commissioner or an officer authorised by the Commissioner has the power to take samples of goods from the possession of any taxable person when necessary and must provide a receipt for any samples so taken.
                          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 enables tax authorities to collect goods samples from taxable persons and issue receipts.

                                The Commissioner or an officer authorised by the Commissioner has the power to take samples of goods from the possession of any taxable person when necessary and must provide a receipt for any samples so taken.


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