Section 154 of CGST Act 2017: Power to take Samples
Provisions under Section 154 of the Central Goods and Services Tax (CGST) Act, 2017 relating to “Power to take Samples”, are as under:
Section 154 of CGST Act 2017: Power to take Samples (CHAPTER XXI – MISCELLANEOUS)
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.
The Central Goods and Services Tax (CGST) Act, 2017 was notified by Govt. on 12 April, 2017 and CBIC has notified the commencement date for various Sections/ Provisions thereof from time to time. Subsequently, Govt. has notified the Central Goods and Services Tax (CGST) (Amendment) Act, 2018 on 30 Aug. 2018. However, commencement date of amended provisions of various Sections is to be separately notified by CBIC, except where specifically mentioned in the CGST Amendment Act, 2018 itself.