Section 154 Of Gst Power To Take Samples Gst All Sections

Section 154 of GST – Power to take samples

Statutory provision 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.

Analysis and Updates

Introduction This Section discusses about authority of the GST officers to draw sample of goods. Analysis Sample of any goods may be drawn by the Commissioner or any officer who is authorised by him. The samples may be drawn wherever the officer so deems necessary and should be out of the goods in possession of the taxable person. Once the samples are drawn, the officer should provide a receipt for the same. Recommended Articles –

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