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            Commissioner Can Take Goods Samples for GST Compliance Under Section 154 of CGST Act 2017

            Section 154 of the CGST Act, 2017, permits the Commissioner or an authorized officer to take samples of goods from any taxable person if deemed necessary. The officer must issue a receipt for the samples collected. This provision is part of the broader framework of GST law and procedures aimed at ensuring compliance and proper implementation of tax regulations.

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