Provisions under Section 154 of the CGST Act 2017 relating to “Power to take Samples”:
Section 154: Power to take Samples (CHAPTER XXI: MISCELLANEOUS) [*1]
The Commissioner or an officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken.
Notes (History of Amendments in Bare Text):
1. CGST Section 154 introduced vide GOI Notification dated 12/04/2017, followed with CBEC Notification 9/2017 on commencement date of 01/07/2017.
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