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<h1>Commissioner Can Take Goods Samples for GST Compliance Under Section 154 of CGST Act 2017</h1> 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.