# The Central Goods and Services Tax Act, 2017, Section 154: Power to take samples

- Act: The Central Goods and Services Tax Act, 2017 (Act 12 of 2017)
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/cgst-act/section/154/

## Text

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.

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