Power to draw samples under GST allows authorized officers to collect goods samples and issue receipts for testing. The Commissioner or an authorized officer may take samples of goods and inputs and must provide a receipt; sampled items are to be tested to ascertain identity, classification, and eligibility for exemption, and drawal and testing must follow existing procedural instructions and documentation safeguards.
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 draw samples under GST allows authorized officers to collect goods samples and issue receipts for testing.
The Commissioner or an authorized officer may take samples of goods and inputs and must provide a receipt; sampled items are to be tested to ascertain identity, classification, and eligibility for exemption, and drawal and testing must follow existing procedural instructions and documentation safeguards.
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