Home GST Law Chapter 25: Miscellaneous Provisions Section 144 : Drawal of samples – Miscellaneous Provisions

Section 144 : Drawal of samples – Miscellaneous Provisions

SHARE

144. Drawal of samples

The [Commissioner] of CGST/SGST or an officer authorized by him may take samples of goods from the possession of any taxable persons, where he considers it necessary, and provide a receipt for any samples so taken.