https://www.taxtmi.com/acts?id=23291 The Commissioner of CGST/SGST or an authorised officer may take samples of goods from the possession of any taxable person when considered necessary, and must provide a receipt for any samples so taken, establishing an inspection power with a procedural receipt safeguard. en-us Mon, 28 Nov 2016 12:21:39 +0530 Tue, 29 Nov 2016 12:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23291 The Commissioner of CGST/SGST or an authorised officer may take samples of goods from the possession of any taxable person when considered necessary, and must provide a receipt for any samples so taken, establishing an inspection power with a procedural receipt safeguard. Act-Rules Bill Mon, 28 Nov 2016 12:21:39 +0530 https://www.taxtmi.com/acts?id=23291