Last updated at Dec. 16, 2024 by Teachoo
According to Section 154 of Central Goods and Service Tax Act, 2017 as passed by Lok Sabha :
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.
Chapter XXI CGST Miscellaneous (Section 143 to 174)
Section 144 CGST - Presumption as to documents in certain cases
Section 145 CGST - Admissibility of micro films, facsimile copies and computer printouts as evidence
Section 146 CGST - Common Portal
Section 147 CGST - Deemed exports
Section 148 CGST - Special procedure for certain processes
Section 149 CGST - Goods and services tax compliance rating
Section 150 CGST - Obligation to furnish information return
Section 151 CGST - Power to collect statistics
Section 152 CGST - Bar on disclosure of information
Section 153 CGST - Taking assistance from an expert
Section 154 CGST - Power to take samples You are here
Section 155 CGST - Burden of proof
Section 156 CGST - Persons deemed to be public servants
Section 157 CGST - Protection of action taken under this Act
Section 158 CGST - Disclosure of information by a public servant
Section 159 CGST - Publication of information in respect of persons in certain cases
Section 160 CGST - Assessment proceedings, etc., not to be invalid on certain grounds
Section 161 CGST - Rectification of errors apparent on the face of record
Section 162 CGST - Bar on jurisdiction of civil courts
Section 163 CGST - Levy of fee
Section 165 CGST - Power to make regulations
Section 166 CGST - Laying of rules, regulations and notifications
Section 167 CGST - Delegation of powers
Section 168 CGST - Power to issue instructions or directions
Section 169 CGST - Service of notice in certain circumstances
Section 170 CGST - Service of notice in certain circumstances
Section 171 CGST - Anti-profiteering measure
Section 172 CGST - Removal of difficulties
Section 173 CGST - Amendment of Act 32 of 1994
Section 174 CGST - Repeal and saving
Section 164 CGST - Power of Government to make rules
About the Author
CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.