The Central Goods and Services Tax Act, 2017
Chapter-XXI Miscellaneous
Section 154: Power to take samples.
154. 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.
References
Enforcement:
Enforced w.e.f. July 01, 2017 [Notification No. G.S.R. 658(E) dated 28.06.2017].