Commissioner Authorized to Take Goods Samples Under Section 154 of CGST Act, 2017; Receipt Mandatory for Samples Taken.
Section 154 of the CGST Act, 2017, authorizes the Commissioner or an authorized officer to take samples of goods when necessary, with a receipt provided for any samples taken. The procedure for drawing and testing samples of goods or inputs to determine identity, classification, and eligibility for exemption must adhere to existing instructions.
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